[Alberta's Child]

You do not have a contract or an employer-employee relationship with the waitress, so it is not legally considered compensation for services rendered.

It's not as clearly defined as you make it sound.

If you left something other than money as a tip, would you still consider it "income?"

[Revel]

Oh give me a break with reasoning like that. You hire a handy man to do some work for you. You pay them cash for that work and you claim that makes that money a gift because you didn’t have a written contract. What reality do you live in.