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IN RE MARRIAGE OF HARRINGTON

Docket No. B057086.

6 Cal.App.4th 1847 (1992)

In re the Marriage of JUDITH W. and RONALD G. HARRINGTON. JUDITH W. HARRINGTON, Appellant, v. RONALD G. HARRINGTON, Respondent.

Court of Appeals of California, Second District, Division Six.

June 9, 1992.

Attorney(s) appearing for the Case

COUNSEL

Taylor, McCord, Johnson, Conroy & Praver and Richard L. Taylor for Appellant.

Smith & Greenberg, Leonard H. Smith and Beth I. Greenberg for Respondent.

OPINION

GILBERT, J.

Husband and wife dissolve their marriage. They sell their home at a profit and divide the proceeds. The capital gains taxes due from the profits are not the same for each party. Under the facts here we hold that each party alone is liable for his or her capital gains taxes.

Wife Judith W. Harrington appeals an order denying her motion that husband Ronald G. Harrington pay one-half of the capital gains taxes...

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