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PIERSON v. COMMISSIONER

Docket No. 16273-80.

48 T.C.M. 954 (1984)

T.C. Memo. 1984-452

Lavina Frances Pierson v. Commissioner.

United States Tax Court.

Filed August 28, 1984.

Attorney(s) appearing for the Case

Lavina Frances Pierson, pro se, Delavan, Wis. Linda A. Jackson, for the respondent.

Memorandum Findings of Fact and Opinion

CHABOT, Judge:

Respondent determined a deficiency in Federal individual income tax against petitioner for 1977 in the amount of $459.1 The issue for decision is whether petitioner is entitled to a bad debt deduction under section 1662 on account of unpaid child support payments.

Findings of Fact

Some of the facts have been stipulated; the stipulations...

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