Revenue Ruling 93-27

1993-1 C.B. 32 (1993)

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Revenue Ruling 93-27

Internal Revenue Service
1993-1 C.B. 32 (1993)

Facts

Taxpayer A divorced B in 1989 and was awarded custody of A and B’s two minor children. A and B’s divorce decree required B to pay A $500 per month in child support. However, in 1991, B failed to pay $5,000, and A had to spend $5,000 of A’s own money to support the children and make up for B’s arrearage. The Internal Revenue Service issued a revenue ruling to clarify whether A could claim a bad-debt deduction under Internal Revenue Code § 166.

Rule of Law

Issue

Holding and Reasoning ()

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