The purpose of this Article is to consider the tax consequences of divorce, particularly those problems relating to property settlements. The tax consequences of alimony and child support are also considered. These problems have a long history that must be reviewed in order to understand both the present law and the current proposals which were considered by the House Ways and Means Committee during the last session of Congress. Unfortunately, the narrowness of the legislative proposals permits many of the problems to continue; the proposals change only the timing of the problem.
C. Garrison Lepow, Reforming the Tax Treatment of Divorce: Splitting the Benefits of a Split, 7 SEATTLE U. L. REV. 441 (1984).