Marriage of Epstein
Court of Appeals of California
154 Cal. Rptr. 413 (1979)
Relevant factsFree
During the Epstein divorce, the trial court ordered the family residence sold as part of dividing community property, with Mr. Epstein (defendant) receiving more valuable personal property than Mrs. Epstein (plaintiff) in the overall division; the court ordered the home-sale proceeds distributed so the total community-property division came out equal, without addressing the tax liability arising from the home sale or how it should be allocated. Mrs. Epstein appealed.
IssueFree
Whether the assignment of proceeds from a community-property asset that is to be sold by a court-ordered division of property between spouses should take into consideration the tax consequences to each spouse.