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MEYER v. COMMISSIONER

Docket No. 12377-81.

48 T.C.M. 1102 (1984)

T.C. Memo. 1984-487

Louis H. and Sheryl I. Meyer v. Commissioner.

United States Tax Court.

Filed September 11, 1984.

Attorney(s) appearing for the Case

Louis H. Meyer and Sheryl I. Meyer, pro se, Rancho Cordova, Calif. M. Catherine McKenna, for the respondent.

Memorandum Findings of Fact and Opinion

CHABOT, Judge:

Respondent determined a deficiency in Federal individual income tax against petitioners for 1978 in the amount of $879. After a concession by petitioners, the issue for decision1 is whether petitioners are entitled to a bad debt deduction under section 1662 on account of unpaid child support payments.

Findings of Fact

Some of...

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