Since the adoption of the Marital Property Act by the General Assembly, the Act has been the subject of much commentary. This Article examines the federal income taxation consequences of the new divorce property settlement scheme. The author concludes that inasmuch as the Act stops short of the community property concept, it will have significant tax consequences for both spouses.
Levi, Jeffrey H.
"The Tax Consequences of the Maryland Marital Property Act,"
University of Baltimore Law Review: Vol. 9
, Article 3.
Available at: http://scholarworks.law.ubalt.edu/ublr/vol9/iss1/3