The Court of Appeals in Leftwich v. Leftwich, considered and incorporated parties’ tax liabilities in distribution of marital assets and during the divorce proceedings. Specifically, the trial court had issued a conditional order in the distribution of martial assets phase in effect conditioning receipt of certain martial property to the wife only after she had signed two years of tax returns jointly with her husband in order to reap the tax benefits of joint filing.  Essentially requiring wife to file joint amended tax returns for two previous years. The Court of Appeals ruled that the order although conditional to be
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