Morrison v. Barham

In Morrison v. Barham (1960) 184 Cal.App.2d 267, the question before the court was whether a former wife who, by a decree of divorce, had been assigned a homestead for life, was obligated to pay the taxes on the property assigned as a homestead. The court discussed at length the attributes of such a homestead and concluded that it most closely resembled an estate for life, where the owner has all the duties and obligations incident to the ownership, enjoyment and profit from the land. (Pp. 273, 275.) The court held that the wife was liable for the taxes on the property and stated that it was reasonable to infer that the income yielded by the property was sufficient to cover the taxes. (P. 275.) The court also observed that it was the wife's duty to so maintain the property that it would not pass to the owner of the underlying title permanently reduced in value. (P. 275.)