depreciation recapture/divorce settlement

California Resident: I owned a sep prop residential rental during 8 yrs of marriage, during which we filed joint and claimed depreciation. In 2000 I was served for divorce, and my ex refused to file joint or claim 1/2 my income during the time together that yr. The rental was sold early in 2000, and I'm faced with huge gains. During my upcoming hearing for the financial settlement, I intend to make a claim for the depreciation add back as income, as the community benefitted from this tax deduction for 8 years. How should I structure this claim? Am I asking for an amount equivalent to 1/2 the depreciation total added back as income after the sale, or just 1/2 the tax amount paid on the depreciation recaptured?

There is no set rule covering your situation, but since your "cost" on this is the tax you pay on the depreciation recapture, it would seem that your most valid claim would be for 1/2 of the tax you pay on the recapture.