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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 been
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