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In re Martin, 752 P.2d 1026 (Ariz. Ct. App. 1986). Petitioner
resided in Phoenix, Arizona, throughout the years 1991, 1992, and
1993. Arizona is a community property state. Peggy Layman
resided in Colorado until August 1992 and resided in West
Virginia thereafter. Colorado and West Virginia are not
community property states.
In Arizona, all property acquired by either husband or wife
during the marriage, except that which is acquired by gift,
devise or descent, is community property of the husband and the
wife. See Ariz. Rev. Stat. sec. 25-211 (West Supp. 1998);
Guerrero v. Guerrero, 502 P.2d 1077 (Ariz. Ct. App. 1972). The
marital community continues to exist in Arizona until the spouses
receive a divorce or a decree of legal separation. See Jurek v.
Jurek, 606 P.2d 812, 813 (Ariz. 1980); Lynch v. Lynch, 791 P.2d
653, 655 (Ariz. Ct. App. 1990). Moreover, the marital community
continues to exist even when the spouses are living separate and
apart. See id.
Petitioner and his wife lived separate and apart during the
calendar years 1991, 1992, and 1993. During the 3-year period
from 1991 through 1993, there was no written agreement of
separation between petitioner and his wife. Petitioner and his
wife were not divorced until the taxable year 1994.
Generally, under the community property laws of the State of
Arizona, the income petitioner received in 1991, 1992, and 1993,
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