United States Tax Court February 25, 1981, Docket No. 4932-78. (Castorina v. Commissioner)

ROSARIO CASTORINA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Castorina v. Commissioner Docket No. 4932-78. United States Tax Court T.C. Memo 1981-87; 1981 Tax Ct. Memo LEXIS 656; 41 T.C.M. (CCH) 971; T.C.M. (RIA) 81087; February 25, 1981. *656 Petitioner worked as a waiter in the production showroom in a Las Vegas, Nevada, casino-hotel.