Legal Opinion
Shirley S. Imeson v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided December 14, 1973No. 25523PublishedCited by 5 opinions
1Opinion of the Court
OPINION
2Per curiam
The taxpayer, Mrs. Imeson, appeals from a decision of the Tax Court sustaining the Commissioner’s disallowance of bad debt deductions for child support ar-rearages and of certain other deductions claimed on her 1964 and 1965 federal income tax returns.
Mrs. Imeson was divorced from her husband in 1954. She was awarded custody of their three minor children, and her husband was ordered to pay child support. The child support order was modified in 1956, reducing her husband’s obligation to $180 per month. The husband made some support payments under the modified order, but he made none…
3Cases cited6 opinions
- Putnam v. CommissionerSupreme Court of the United States · 1956
- Lewellyn v. Electric Reduction Co.Supreme Court of the United States · 1927
- Shiman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1932
- Rude v. CommissionerUnited States Tax Court · 1967
- Swenson v. CommissionerUnited States Tax Court · 1965
1 more not listed; retrieve them via the Exa API.
4Cited by5 opinions
- Perry v. CommissionerUnited States Tax Court · 1989
- Matter of Texlon Corp.United States Bankruptcy Court, S.D. New York · 1983
- Marshall v. CommissionerUnited States Tax Court · 1976
- Diez-Arguelles v. CommissionerUnited States Tax Court · 1984
- Perry v. CommissionerUnited States Tax Court · 1989