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On January 5, 1988, W brought a petition to dissolve her 25-year marriage to H. H, and W sold the family residence and realized a profit of $480,000. H and W divided the $480,000 profit equally. H, a lawyer, then used part of his proceeds to purchase W's community property interest in his law firm and to pay W for her waiver of spousal support. In court proceedings H declared he and W orally agreed that each of them alone would be liable for any capital gains income taxes resulting from his or her equal share of the $480,000 profit. The family accountant also declared that W acknowledged her capital gains tax obligation concerning one-half of the $480,000, or $240,000. W declared there was no oral agreement concerning responsibility for the capital gains taxes. Within two years of the sale of the family home, H acquired a replacement residence for $251,250. By so doing, he successfully deferred recognition of capital gains tax on the $240,000 profit he realized from sale of the family residence. During the two years, W purchased a condominium in Chicago for $120,000 and invested $5,000 in condominium improvements. That deferred recognition of capital gains tax on only $125,000 of the $240,000. W incurred a capital gains tax of $52,000, reportable and due upon H and W's joint 1988 federal and state tax returns. W petitioned for H to pay one-half of the $52,000 capital gains taxes then due. The court denied W's motion. The court determined that each should bear the tax burdens equally for their share of the profits. W appealed. W argues 1) equal division of the community liabilities requires H to pay one-half of the $52,000 capital gains taxes, and 2) enforcement of any oral agreement between them violates Civil Code section 4800.

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