Washington Law Review


John P. Steines


The intent of this article is to inspire a review of the entire area of wealth transfers incident to divorce; to take the scope of review beyond fixation on Davis, with the view of integrating the present regimes in a scheme that is less dependent on the subtle and often invisible distinction between support and property rights. The article discusses first, the purpose of the rules governing periodic cash payments; second, the evolution of the rule on transfers of appreciated property; third, an assessment of the need for reform; and fourth, a proposal for unified treatment of all marital wealth transfers, influenced primarily by the objective of allocating income and the attendant tax liability simply and equitably between husband and wife.

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