In Re the Marriage of Tanous

TURSI, Judge.

Michael A. Tanous (husband) appeals the trial court order apportioning a tax liability assessed after the decree of dissolution and not anticipated in the property settlement made at the time of the dissolution of his marriage to Sharon L. Tanous (wife). He asserts the trial court abused its discretion (1) by failing to construe the agreement according to the intentions of the parties, (2) by failing to apply Internal Revenue Code § 6013(d)(3) (1954) to interpret the contract, and (3) by apportioning the tax liabilities in proportion to the income of each party for each tax year.…