This article is an attempt to deal with the "larger whole" of community property divisions. It concludes with a proposal that, inasmuch as marriages in community property states are similar to partnerships, the dissolution of marriages should be treated for tax purposes in a manner similar to the dissolution of partnerships.
Roland L. Hjorth,
Community Property Marital Settlements: The Problem and a Proposal,
50 Wash. L. Rev.
Available at: https://digitalcommons.law.uw.edu/wlr/vol50/iss2/2