If tax comes up anywhere, it will be as a sub-issue; neglecting to properly address it won't blow the entire question (though if your answer is weak on the main issues, correctly addressing the tax issue might help to push your answer into passing territory).
The likely sub-issue: in a family law essay, relating to divorce. (i) Property settlement/division is a NON-taxable event (i.e., not income to the recipient). (ii) Child support payments are not tax deductible by the payor and are not income to the custodial parent. (iii) Alimony/spousal support (must be cash, not property) is income to the recipient and is deductible by the payor.
Discussion
Resources
