SOGNIER, Judge.
Henry M. Klausman brought an action against his former wife, Patricia W. Klausman, seeking contribution of her portion of delinquent income taxes and penalties for the years 1980, 1981, and 1982. The debt to the Internal Revenue Service had been extinguished when the IRS seized Mr. Klausman's 1985 estimated tax payments in satisfaction thereof. The trial court granted Patricia Klausman's motion for summary judgment and denied that of Henry Klausman...
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