Jackson

This is a declaratory judgment proceeding brought to determine the ownership of an income tax refund from the federal government. Plaintiff appeals from a decree adjudicating that defendant is the sole owner and directing that plaintiff endorse the refund check for the benefit of defendant.

Plaintiff, as wife, and defendant, as husband, were divorced August 26, 1974. The decree dissolving the marriage divided the property in accordance with an agreement of the parties and awarded to the husband all interest in the Commercial Tile Company, a partnership composed of the husband and his brother,…