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Chambers v. Commissioner

T.C. Memo 2000-218 (2000)

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Chambers v. Commissioner

United States Tax Court
T.C. Memo 2000-218 (2000)

Facts

After his divorce, Horace Chambers (plaintiff) had his wages garnished to pay court-ordered alimony and child-support obligations. Chambers did not include the garnished amounts in his taxable income for 1995 and 1996, claiming that he was a cash-basis taxpayer and never had control over the money that had been garnished from his wages. The Commissioner of Internal Revenue (the commissioner) (defendant) determined a deficiency in Chambers’s income taxes based on Chambers’s failure to include the garnished amounts in his income. Chambers challenged the commissioner’s deficiency notice in United States Tax Court.

Rule of Law

Issue

Holding and Reasoning (Gerber, J.)

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Casebooks

Federal Income Tax

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