§850
7 cases·7 cited
Statute Text — 26 U.S.C. §850
Statute text not available for this section.
7 Citing Cases
850 (West 2004); E sec. 852(a). The Mottahedehs have stipulated that they were married during all the years at issue." Therefore, all ¹8For 2001, the IRS divided the $44,757 between the Mottahedehs (under community-propertyprinciples) but attributed the $11,469 in wages earned by April Mottahedeh entirely to her. The Mottahedehs contend that n
850 (West 2004) . Califórnia âourts have given effect to "some oral agreements made before January- 1, 1985 . 4 Financial Information ofsNonliable Spouse c We need not decidé whether there was a vaiid transmutation agreement . = Assuming there was:, respondent is nevertheless entitled to require .petitioner to provide financial information of
850 (West 2004); Katz v. United States, supra at 729. "A transmutation is an interspousal transaction or agreement that works a change in the character of the property". In re Marriage of Rossin, supra at 734. The principal issue here is Mr. and Mrs. Gleason's 1997 community property agreement and whether the agreement transmuted Gleason upply
850 (West 2004) . The change must be documented in a writing signed by the spouse whose interest in the property is adversely affected . Cal . Fam . Code sec . 852(a) (West 2006) . Petitioner's retaliation claim is a personal injury claim within the meaning of California community property law . The claim arose from the University's tortious i
other requirements in California Civil Code section 5110.730 (West 1984).5 See Orr v. Petersen (Estate of Petersen), 34 Cal. 4 California Civil Code sec. 5110.710 (West 1983) was later repealed in 1993, but it was continued in California Family Code sec. 850(b) (West 1994). 5 California Civil Code sec. 5110.730 was repealed and continued without substantive change in California Family Code sec. 852 (West 1994). California Family Code secs. 850 and 852 were operative January 1, 1994. Because dece
850(b) (West 1994). California Civ. Code sec. 5110.730 was repealed and continued without substantive change in California Fam. Code sec. 852 (West 1994). California Fam. Code secs. 850 and 852 were operative Jan. 1, 1994. Because decedent died in 1989, California Civ. Code secs. 5110.710 and 5110.730 are the applicable sections. We note that