From our private database of 44,400+ case briefs, written and edited by humans—never with AI.
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.)
What to do next…
Here's why 705,000 law students have relied on our case briefs:
- Written by law professors and practitioners, not other law students. 44,400 briefs, keyed to 983 casebooks. Top-notch customer support.
- The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
- Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
- Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.
