Rocha v. Rocha

Action by plaintiff and respondent to recover from defendant and appellant, his ex-wife, one-half of the federal income tax for the years 1949 and 1950, claimed due by the terms of a property settlement agreement. The parties accumulated considerable community property since their marriage in 1930, consisting of a leasehold interest in a ranch, money, etc. On October 17, 1952, they entered into a written property settlement agreement whereby the wife received considerable cash and other property and the hus*913band received the leasehold interest in the ranch, etc. They there agreed:

“SEVENTH:…