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.