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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.
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Last modified: May 25, 2011