Marshall

*480 Linda Marshall appeals from the judgment on reserved issues following the dissolution of her marriage to Bryan S. Marshall. 1 Linda challenges two specific aspects of the family court's division of marital property. She contends the court erred declaring a 2006 capital gains tax liability to be a community debt, notwithstanding the fact she had obtained an "innocent spouse" determination from the Internal Revenue Service (IRS). Linda also contends the court erred in awarding Bryan the post-separation proceeds of a disability insurance policy as his separate property, despite the fact the policy had been purchased with community funds and was purportedly intended to serve as retirement income.

The court did not err. Thus, we affirm the judgment. As Linda acknowledges, the *822 court was not bound by the IRS's innocent spouse determination in characterizing the tax liability, and we conclude its decision to treat the liability as a community debt, notwithstanding that determination, was supported by substantial evidence. Similarly, the court's conclusion that the disability insurance policy was intended to replace Bryan's earned income-rather than to operate as part of a…