SOME INCOME TAX ASPECTS OF COMMUNITY PROPERTY LAW

Authors

Paul R. Trigg, Jr., member of the Detroit barFollow

Abstract

The recent enactment of community property law in Michigan and other states has created new problems for lawyers. Not the least of these is the question of the income tax consequences which flow from the existence of a community between the spouses. Nor is this the type of problem which can be shrugged off by reference to tax counsel. Local community property law and federal .income tax law are too closely enmeshed to be intelligently divided. No authority is needed for the statement that recently enacted community property laws are a product of high surtaxes. At the same time, these laws of necessity have far-reaching effects upon the status of spouses and their property rights. Whenever there is a community property problem, there will probably be a federal tax problem. The basic legal propositions which underlie the impact of tax upon members of a community should be of interest to all lawyers.

Recommended Citation

Paul R. Trigg, Jr., SOME INCOME TAX ASPECTS OF COMMUNITY PROPERTY LAW, 46 Mich. L. Rev. 1 (1947).
Available at: https://repository.law.umich.edu/mlr/vol46/iss1/2