DIEZ-ARGUELLES V. COMMISSIONER
48 T.C.M. 496 (1984)
NATURE OF THE CASE: This was a dispute over child support non-payment and the treatment
of it as bad debt. Diez-Arguelles (P) sought review of a deficiency for disallowing
deductions for child support arrearages.
FACTS: Cristina (P) was divorced from her husband, Baxter (H), and was granted custody of
her two minor children. H agreed to pay $300 per month child support and he failed to make
full payment of those obligations from 1972-78. He was in arrears by $4,325 and by the end
of 1979 he was in arrears another additional $3,000. On their 1978 return, P treated the
$4,325 as a non-business bad debt and deducted that amount from gross income as a short-term
capital loss. P did the same in 1979 with the $3,000. The deductions were disallowed. P
diligently attempted to collect the monies.
ISSUE:
RULE OF LAW:
HOLDING AND DECISION:
LEGAL ANALYSIS:
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