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CONWAY v. CONWAY

29 A.D.3d 725 (2006)

815 N.Y.S.2d 233

ROBERT C. CONWAY, Respondent, v. S. CATHERINE CONWAY, Appellant.

Appellate Division of the Supreme Court of the State of New York, Second Department.

May 16, 2006.

Ordered that the judgment is affirmed insofar as appealed from, with costs.

The Supreme Court correctly determined that the defendant is liable for one half of the parties' tax obligation arising out of the failure to pay proper income taxes during their marriage. Since the defendant shared equally in the benefits derived from the failure to pay, she must share in the financial liability arising out of tax liability (

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