- 12 - on a table in cash to arrive at the gross tip income of a waiter or waitress. However, the inference from the cases is that the tip is left to be shared by all who have served the customer. Clearly, when more than one waitress works at a table and one waitress receives the tip, the tip is intended for all waitresses who served that table. Unquestionably, where petitioner shared her tip with another waitress who helped her, the tip she shared was really intended in part for the other waitress, and the other waitress's part is not income to petitioner. Whether the person leaving a tip intended a pass- through for the busboys, bartenders, and cooks is not as clear. The testimony in this record shows that the busboys stood in full view and helped in various ways with serving and clearing the table. The bartender might not be directly in sight, but people who ordered drinks were certainly aware of the work of the bartender. Therefore, in our view, the sharing by a waitress of tips with busboys, bartenders, and cooks is merely to carry out the pass-through intent of the customer, and the gross amount of the tip is not intended to be hers to keep in its entirety. For over 30 years this has been the rationale of respondent in determining tip income and of this Court in approving or modifying that determination. In this case, even though respondent's counsel was requested to explain the change in position from prior cases, no such explanation has beenPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
Last modified: May 25, 2011