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Diez-Arguelles v. Commissioner

United States Tax Court
48 T.C.M. 496 (1984)


Facts

Christina Diez-Arguelles (plaintiff) was owed child-support payments by her ex-husband over a span of several years. In the years that her ex-husband did not make child-support payments, Diez-Arguelles covered the shortfall resulting from the unpaid child support. In two subsequent tax years, Diez-Arguelles deducted the unpaid child support on her tax return as uncollectable debts. The tax commissioner (commissioner) (defendant) issued a deficiency notice, determining that the unpaid child support was not a valid tax deduction. Diez-Arguelles petitioned the United States Tax Court for a redetermination.

Rule of Law

Issue

Holding and Reasoning (Shields, J.)

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