Swenson v. Commissioner

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that taxpayer was not entitled to bad-debt deduction because of ex-spouse’s failure to pay court-ordered child support
• holding that taxpayer was not entitled to bad-debt deduction because of ex-spouse’s failure to pay court-ordered child support

Source: CourtListener parenthetical corpus (CC0).

Cited by

2 cases in this archive cite this case.

• Crown v. Commissioner
  U.S. Tax Court· 1981-09-17· cited 109×
• Shirley S. Imeson v. Commissioner of Internal Revenue
  Ninth Circuit· 1973-12-14· cited 5×

Cites

5 cases in this archive are cited by this case.

• Teleservice Co. of Wyoming Valley v. Commissioner
  U.S. Tax Court· 1957-01-29· cited 30×
• Wild v. Commissioner
  U.S. Tax Court· 1964-07-13· cited 26×
• Long v. Commissioner of Internal Revenue
  Ninth Circuit· 1938-04-23· cited 18×
• Long v. Commissioner
  Board of Tax Appeals· 1937-02-12· cited 9×
• Phillips v. Commissioner
  Board of Tax Appeals· 1937-10-27· cited 7×