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spouse are not members of the same household at the
time such payment is made, and
(D) there is no liability to make any such payment
for any period after the death of the payee spouse and
there is no liability to make any payment (in cash or
property) as a substitute for such payments after the
death of the payee spouse.
California Family Code section 4337 (West 1994) provides:
"Except as otherwise agreed by the parties in writing, the
obligation of a party under an order for the support of the other
party terminates upon the death of either party or the remarriage
of the other party."
The parties dispute whether the payments at issue meet the
requirement of section 71(b)(1)(D). The parties agree that the
agreement does not provide any conditions for the termination of
these payments. Respondent's position is that petitioner's
obligations to pay Ms. Cologne's share of their 1993 income taxes
and for the utilities for the Wisconsin property survive her
death. Petitioner argues that petitioner's liability for the
payments terminates at her death pursuant to California Family
Code section 4337.
Federal and State Income Tax Payments
Because the income tax liabilities are joint and several, if
Ms. Cologne died, petitioner would remain liable for the full
amount of their taxes to the respective tax collectors. See sec.
6013(d)(3). Normally, however, petitioner would be entitled to
the right of contribution for Ms. Cologne's half of the taxes.
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