· 4/19/1989
Wiggins v. Comm'r
Citations
- 92 T.C. 869
- 1989 U.S. Tax Ct. LEXIS 58
- 92 T.C. No. 52
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
- children’s “feelings of anxiety,” “possible depression,” and one child’s ADHD diagnosis 5 USCA4 Appeal: 25-1309 Doc: 38 Filed: 04/14/2026 Pg: 6 of 6 insufficient to “satisfy the statutory hardship standard”
- removal of “family’s main source of income” insufficient to establish requisite hardship
Source: CourtListener parenthetical corpus (CC0).
Judges: Nims,Wolfe
Read full opinion on CourtListenerSourced from CourtListener / Free Law Project (CC0).
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