CALIFORNIA FAMILY LAW
...Income Tax Matters
......Tax Returns/Rates
.........Innocent Spouse Rule-Sep. Return
4 Cards On This Topic:

C/P income may be excluded from income of one spouse.

W liable for 1/2 tax on sale of c/p real estate, despite not having received proceeds.

W denied benefits of IRC §66 (a) because she received some of H's income by way of support and property payments.

W denied benefits of IRC §66 (c) because she knew of existence of c/p income.