United States Tax Court February 25, 1981, Docket No. 5081-78. (Lum v. Commissioner)

CHEW HING LUM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Lum v. Commissioner Docket No. 5081-78. United States Tax Court T.C. Memo 1981-89; 1981 Tax Ct. Memo LEXIS 658; 41 T.C.M. (CCH) 980; T.C.M. (RIA) 81089; February 25, 1981. *658 Petitioner worked as a waiter in a dining room and in the production showroom in a Las Vegas, Nevada, casino-hotel.