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California Law - May the Court Consider Tax Issues. The court will consider immediately-present tax issues, but not tax effects of less-likely future transactions. Cases: Clark (1978) 145 Cal Rptr 602, 80 CA3d 417 (court should consider built-in capital gain on stock). Fonstein (1976) 131 Cal Rptr 873, 552 P.2d 1169, 17 C3d 738 (court will not consider tax impact of speculative sale of partnership interest).
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