California Court of Appeal

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In Re Marriage of Linda M. and Bryan Marshall, 053897

Affirming the judgment that a capital gains tax liability was community debt despite an Internal Revenue Service innocent spouse determination that was supported by substantial evidence and awarding the husband post-separation proceeds of a disability insurance policy as his separate policy because it was intended to replace his earned income rather than as part of a retirement plan.

Appellate Information

  • Decided
  • Published 2018/05/18




  • California Court of Appeal