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Full-Text Articles in Law
Community Property Marital Settlements: The Problem And A Proposal, Roland L. Hjorth
Community Property Marital Settlements: The Problem And A Proposal, Roland L. Hjorth
Washington Law Review
This article is an attempt to deal with the "larger whole" of community property divisions. It concludes with a proposal that, inasmuch as marriages in community property states are similar to partnerships, the dissolution of marriages should be treated for tax purposes in a manner similar to the dissolution of partnerships.
The Transmission Of Wealth At Death In A Community Property Jurisdiction, John R. Price
The Transmission Of Wealth At Death In A Community Property Jurisdiction, John R. Price
Washington Law Review
This article reports the results of an empirical study of the distribution, disposition and taxation of wealth at death in a community property state—Washington. The study was undertaken in order to extend the existing data base regarding the transmission of property at death to two new areas: (1) the community property states; and (2) transfers by way of probate avoidance devices. The existing data base is derived primarily from three relatively recent studies of the transmission of wealth at death through the estate administration process in common law property states. They provided answers to a host of very important and …
Community Property—Deferred Compensation: Disposition Of Military Retired Pay Upon Dissolution Of Marriage—Payne V. Payne, 82 Wn. 2d 573, 512 P.2d 736 (1973), D. Michael Young
Community Property—Deferred Compensation: Disposition Of Military Retired Pay Upon Dissolution Of Marriage—Payne V. Payne, 82 Wn. 2d 573, 512 P.2d 736 (1973), D. Michael Young
Washington Law Review
Petitioner-wife and respondent-husband were married a year after he entered the military service, and divorced in Washington a year before he became eligible to retire. In a property distribution provision of its divorce decree, the trial court awarded the wife $65 per month of the $360 per month military retired pay which the husband expected to receive incident to his prospective retirement from the United States Air Force. The court of appeals, reversing, held that such an interest could not be distributed as property under a divorce decree. The Washington Supreme Court, however, reinstated the decree of the trial court, …