Antonio Gibbons v. State of Florida

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• indicating that the taxpayer’s failure to keep any written records of the amount of the tips she received was “extremely negligent” and, therefore, the IRS was permitted to use an indirect method
• respondent attributed to taxpayer tip income in the amount of 12 percent of her total sales of food and liquor
• determination of amount of “tip” income by a percentage formula
• determination of amount of \tip\ income by a percentage formula

Source: CourtListener parenthetical corpus (CC0).