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one-half of the premiums constituted a gift to decedent, and
because there has been no proper substantiation of a
reimbursement claim.
III. Analysis
As previously indicated, Louisiana is a community property
state. La. Civ. Code Ann. art. 2334 (West 1985) provides that
“The legal regime of community of acquets[2] and gains applies to
spouses domiciled in this state”. Spouses may, however, modify
or terminate such matrimonial regime by contract. La. Civ. Code
Ann. arts. 2328, 2329 (West 1985). For purposes of implementing
the foregoing principles, all property is classified as either
community or separate. La. Civ. Code Ann. art. 2335 (West 1985).
Moreover, all assets acquired during marriage are presumed to be
community property, in which each spouse is considered to own a
present undivided one-half interest. La. Civ. Code Ann. arts.
2336, 2340 (West 1985). Although this presumption is rebuttable,
it is not overcome by merely showing that title is taken in the
name of one spouse only. Catalano v. United States, supra at
1060; Biondo v. Biondo, 99-0890, p.10 (La. App. 1 Cir. 7/31/00),
769 So. 2d 94, 102. Property “acquired with community things” is
also defined generally as community property, while property
2 Black’s Law Dictionary 23 (7th ed. 1999) defines “acquet”
as follows: “Property acquired by purchase, gift, or any means
other than inheritance; profits or gains of property between
husband and wife.”
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