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.
John P. Steines,
A Reappraisal of the Taxation of Wealth Transfers Incident to Divorce,
56 Wash. L. Rev.
Available at: https://digitalcommons.law.uw.edu/wlr/vol56/iss2/19