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· 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 CourtListener

Sourced from CourtListener / Free Law Project (CC0).

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.