Community of marriage was dissolved by temporary order. All income after date of order is taxed to individual whose efforts produced the income.
Estimated tax payments credited to taxpayer even where made with community funds.
Holding that the court can consider the resources of a non-liable spouse in determining a liable person’s ability to pay for a dependent relative’s care is consistent with Poindexter and with Burger. Those cases held that the non-obligated spouse’s income can be taken into consideration in determining the liable spouse’s ability to pay, but cannot be used to satisfy the obligation.