Mrs. Draper had incurred unpaid federal income tax obligations prior to her marriage to Delmar Draper, and the Internal Revenue Service levied on one-half of Mrs. Draper's wages during marriage. The Drapers brought suit as a marital community to quiet title to the salary levied on to satisfy the wife's premarital obligation, contending that the wife's wages were community property and, therefore, not subject to satisfaction for the premarital debt. Defendant's motion to dismiss was sustained. Held: One-half of a spouse's wages, even though community property, can be levied on to satisfy a premarital federal income tax liability. Draper v. United States, 243 F. Supp. 563 (W.D. Wash. 1965).
Federal Income Tax Liability—Exception to Marital Bankruptcy,
Wash. L. & Rev.
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