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HEGG v. I.R.S.

No. 26734.

28 P.3d 1004 (2001)

136 Idaho 61

Mary C. HEGG, Plaintiff-Appellant, v. INTERNAL REVENUE SERVICE, Defendant-Respondent.

Supreme Court of Idaho.

June 22, 2001.

Attorney(s) appearing for the Case

Dillion, Bosch, Daw & Bock, Chtd., Boise, for appellant. Leslie M. Bock argued.

United States Attorney's Office, Boise; United States Department of Justice, Washington, for respondent. Marion E.M. Erickson argued.

TROUT, Chief Justice.

This case presents a certified question from the United States District Court for the District of Idaho regarding whether debts incurred by one spouse through fraudulent conduct can be satisfied from community assets.

I.

FACTUAL AND PROCEDURAL BACKGROUND

David and Mary Hegg were married in Idaho in 1968. In 1986, they purchased a residence, which was community property under the laws of Idaho. In 1992, David obtained...

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