Diez-Arguelles v. Commissioner

United States Tax Court

48 T.C.M. 496 (1984)

Relevant factsFree

Diez-Arguelles (plaintiff) personally covered shortfalls whenever her ex-husband failed to pay owed child support, and later deducted those unpaid amounts on her tax returns as uncollectable personal bad debts; the Commissioner (defendant) issued a deficiency notice rejecting the deduction.

IssueFree

Whether, under federal tax law, unpaid child support is tax deductible.

Holding & reasoning

The court resolved the question by applying the controlling rule to the facts and explaining precisely why the outcome followed. Its reasoning ties the doctrine to the record so you can reproduce the analysis on an exam.

Procedural history, concurrence & dissent

This section traces the case from the trial court through appeal and lays out how each opinion lands. Separate writings sharpen the majority's limits and flag the arguments most likely to resurface in class.

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