- 14 - petitioner's testimony is very imprecise as to the amount she might have been required to pay in either year here in issue for misordered food, breakage, or walkouts. Since petitioner claimed the standard deduction on her income tax returns, she is not entitled to itemized deductions. Therefore, if her payment for misordered food, breakage, and walkouts is an employee business expense, the amount is immaterial unless it would exceed the standard deduction, which clearly it would not. The evidence in this case does not show enough of the nature of the payments for breakage, misordered food, and walkouts for us to determine whether these payments are itemized business expense deductions for petitioner or whether some other adjustment for these amounts would be necessary if petitioner had shown with any exactitude the amount of such payments. Since the evidence does not show the amounts, if any, petitioner paid in the years here in issue for breakage, misordered food, and walkouts, we need not decide whether such allowed enough of an offset for amounts paid to busboys and amounts she had to pay for breakages and checks that her customers did not pay. Respondent allowed 10 percent as paid to busboys. This amount computes to be larger than the fifty cents daily she paid the busboys and thus leaves a margin for breakages and unpaid checks. Petitioner has not shown, nor is there anything in the record from which we can estimate, the amount of breakage or unpaid checks. We must, therefore, find for respondent on the amount of offset to be made to gross tips.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
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