Swenson v. Commissioner
United States Tax Court
Uncollectible arrearages in child support payments ordered paid by husband to wife in a divorce decree held not deductible by wife as a bad debt; and expenses incident to collection of such arrearages held not deductible as part of alleged bad debt or otherwise.
1Opinion of the Court
OPINION
Keen, Judge:
Respondent bas determined a deficiency in the income tax liability of petitioners for the year 1961 in the sum of $191.96 by reason of his disallowance of a nonbusiness bad debt deduction in the amount of $738.70. The alleged bad debt consisted of uncollectible arrearages in child support payments which petitioner M. Veone Swenson was entitled to receive from her former husband under a divorce decree, together with collection expenses incident thereto.
The facts have been stipulated by the parties and the case has been submitted pursuant to Rule 30 of our Rules of Practice.
We…
2Cases cited6 opinions
- Teleservice Co. of Wyoming Valley v. CommissionerUnited States Tax Court · 1957
- Buckley v. CommissionerUnited States Tax Court · 1962
- Wild v. CommissionerUnited States Tax Court · 1964
- Long v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1938
- Long v. CommissionerUnited States Board of Tax Appeals · 1937
1 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Crown v. CommissionerUnited States Tax Court · 1981
- Grant v. CommissionerUnited States Tax Court · 1985
- Perry v. CommissionerUnited States Tax Court · 1989
- Shirley S. Imeson v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1973
- Marshall v. CommissionerUnited States Tax Court · 1976
13 more not listed; retrieve them via the Exa API.