Trial court making property division in divorce action could not order parties to file a joint income tax return for two years prior to initiation of divorce proceedings; trial court could not know with certainty whether its equitable division of the marital estate based on consideration of a joint tax return would be given effect by federal authorities or courts, and trial court could equitably adjust its division of the marital estate to account for a spouse’s unreasonable refusal to file a joint return.
Laura Morgan is a Family Law Consultant. Laura is available for consultation, brief writing and research on family law issues throughout the country. She can be reached through her website. www.famlawconsult.com