The standing master was required to consider the tax consequences of the division of marital estate, which would likely require the sale of ranch, when dividing marital property in dissolution proceeding; the sale of ranch would trigger tax consequences, and the sale of ranch was likely as the record failed to establish there were available assets in the marital estate for husband to pay wife for her share of the marital estate.
No. DA 16 0600, 2017 MT 223
(Montana Supreme Court, September 12, 2017)