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Full-Text Articles in Taxation-Federal
Divorce, Taxes, And The 1984 Tax Reform Act: An Inadequate Response To An Old Problem, Roland L. Hjorth
Divorce, Taxes, And The 1984 Tax Reform Act: An Inadequate Response To An Old Problem, Roland L. Hjorth
Washington Law Review
This article analyzes in detail the provisions of the 1984 Tax Reform Act relating to property settlements and cash payments made pursuant to divorce. It concludes that the provisions relating to property settlements are, on balance, beneficial, but that the changes relating to alimony and child support are almost totally devoid of merit. The article recommends that sections 71 and 215 be amended to provide that all cash payments made pursuant to divorce should be income to the recipient if those payments meet the formal requirements of new section 71(b). Even if the payments are income to the recipient, however, …
Community Property—Ownership During Probate Of The Estate Of One Spouse For Income Tax Purposes, John A. Gose
Community Property—Ownership During Probate Of The Estate Of One Spouse For Income Tax Purposes, John A. Gose
Washington Law Review
In the case of U.S. v. Merrill, 211 F.2d 297, (9th Cir. 1954), the court held that when a wife dies in the state of Washington leaving solely community property and the surviving spouse serves as executor of her estate, only one-half of the executor's fee paid to the husband from community funds is taxable to him as income. The other one-half of the fee is chargeable to his share of community property. Further, the court in dictum said that when one spouse dies leaving an estate consisting only of community property, the executor or administrator is not the owner …