Interest payments a taxpayer received on past-due child support were includible in her income and not excludable as child support payments, the Tax Court held. Facts: During 2011 and 2012, Susan ...

When a non-custodial parent fails to pay child support, he or she accumulates a debt known as an arrearage. Failure to pay child support over an extended period of time can result in arrearages of ...

The most important name on a child-support order is not the payee’s but the child’s, Maryland’s second highest court said in ruling child-support money held in escrow for a youngster should be ...