### J -A16016-19 

### NON-PRECEDENTIAL DECISION - SEE SUPERIOR COURT I.O.P. 65.37 LORETTA P. JABLONOWSKI

v. 

### EDWARD P. JABLONOWSKI IN THE SUPERIOR COURT OF PENNSYLVANIA



### Appellant : 

### No. 1481 MDA 2018 

### Appeal from the Decree Entered August 15, 2018 In the Court of Common Pleas of Lackawanna County Civil Division at 

### No(s): 2012-FC-40822 BEFORE: 

### LAZARUS, J., MURRAY, J., and STEVENS*, P.J.E. MEMORANDUM BY MURRAY, J.: 

## FILED JULY 17, 2019 Edward P. Jablonowski (Husband) appeals from the decree in divorce attendant to the dissolution of his marriage to Loretta P. Jablonowski (Wife). The trial court entered the final decree following an order resolving the parties' 

### economic claims. After careful review, we affirm. Wife and Husband were married on June 21, 1985, and separated 

### in June 2012. Four children were born of the marriage and are all now emancipated adults. 

### Wife was 57 years old at the time of [the] hearing, a high school graduate, with a history of employment at the family business, E - 

## Jay Oil and Tire, and past training as an emergency room technician. At the time of [the] hearing Wife was employed as a hotel housekeeper manager. 

## Wife's medical history includes 

## thyroid cancer and subsequent pharmacotherapy to treat her condition. 

## Wife testified that she works forty hours per week, 

## earns an average of $320.00 per week, and has no health insurance or retirement through her employer. During the marriage, Wife was the primary caretaker of the children. * Former Justice specially assigned to the Superior Court.

### J -A16016-19 

## Husband was 61 years old at the time of [the] hearing. He 

### testified that he worked at E -Jay Oil and Tire since 1973, when 

## the business was wholly owned by Husband's late 

### father. 

## Husband's medical history includes heart by-pass surgery and medication. 

### In 1982 and prior to marriage, Husband obtained a 

### 40% interest in the business from his father. In 1995, Husband 

### obtained an additional 1 5 % interest as a gift from his father. In 

## 2007, Husband obtained the remaining 45% interest in 

### the 

### business by purchase from his brother for the sum of $63,000. 

### Trial Court Opinion, 5/23/18, at 2-3. On June 13, 2012, Wife filed a complaint in divorce. On September 7, 

### 2016, the trial court appointed Donald W. Jensen, Esquire (Master), as the Master in divorce. 

## The Master held a hearing on the parties' equitable distribution claims on January 19, 2017 and May 18, 2017, and issued a report 

### and recommendation on June 1, 2017. 

### Both parties filed exceptions to the Master's report and recommendation, which they argued before the trial court 

### on January 29, 2018. On February 20, 2018, the trial court entered an order adopting the Master's report and recommendation. Husband filed a notice of 

### appeal on March 19, 2018. 

## This Court, determining that a final decree in divorce had not yet been entered, quashed Husband's appeal as interlocutory on July 30, 2018. 

### On August 15, 2018, the trial court entered the final decree in divorce. 

## Husband filed a timely notice of appeal challenging the trial court's order adopting the Master's report and recommendation. On appeal, Husband raises 

### the following issues: 

### A. The trial court erred when it found that the value of E. Jay Oil Tire Co. is $460,798.00

. . . 

## [.] 

# -2

### J -A16016-19 

## B. The trial court erred when it failed to find that the business purchased, 

### but 

### for $5,000 cash, 

### with the business' 

## premarital/nonmarital assets the 45% interest owned by [Husband's] brother from him, making 100% except for the $5,000.00 cash payment, of the business nonmarital property, 

### therefore not subject to equitable distribution. C. Assuming arguendo that 45% is determined to be marital, the trial court failed to consider the costs associated with a sale of the business, 

### including, but not 

### limited to 

### the 

### tax consequences, sales commission, legal fees and all other costs 

## associated with the sale of the business when awarding [Husband] his share of the business. 

### D. Assuming arguendo that 45% is determined to be marital, the 

### trial court failed to recommend in the event that [Husband] is 

## unable to purchase [Wife's] interest in the business that the business be place[d] for sale and that 45% of the net proceeds be divided equally between the parties. 

## E. Trial Court erred when it found that the 1992 Toyota Camry has a value of $500.00. 

### F. Trial Court erred when it found that used and antiquated stereo 

### and gaming equipment has a value of $10,000.00 and that the 

### guitars had a total value of $10,000.00 and a marital value of $9,000.00. G. Trial 

## Court erred when it 

## recommended that [Husband] reimburse [Wife] $2,000.00 for her share of the Master's fee she ha[d] previously paid. Husband's Brief at 4-5 (suggested answers omitted). 

### Husband's issues relate to the trial court's equitable distribution order. Preliminarily, we recognize: 

## A trial court has broad discretion when fashioning an award of equitable distribution. Our standard of review when assessing the 

## propriety of an order effectuating the equitable distribution of marital property is whether the trial court abused its discretion by 

## a misapplication of the law or failure to follow proper legal procedure. We do not lightly find an abuse of discretion, which - 3 -

### J -A16016-19 

### requires a showing of clear and convincing evidence. This Court 

## will not find an "abuse of discretion" unless the law has been overridden or misapplied or 

## the judgment exercised was 

## manifestly unreasonable, or the result of partiality, prejudice, bias, or ill will, as shown by the evidence in the certified record. 

## In determining the propriety of an equitable distribution award, courts must consider the distribution scheme as a whole. We 

### measure the circumstances of the case against the objective of effectuating economic justice between the parties and achieving a 

### just determination of their property rights. Carney v. Carney, 167 A.3d 127, 131 (Pa. Super. 2017) (citations omitted). Moreover, it is within the province of the trial court to weigh the evidence and decide credibility, and this Court will not reverse those determinations as long 

## as they are supported by the evidence. Sternlicht v. Sternlicht, 822 A.2d 732, 742 (Pa. Super. 2003). In his first four issues, Husband disputes the trial court's assessment of his business. The Master recommended that Husband's business be valued at 

### $460,798.00 based on the testimony of Wife's experts: James N. Dragotto and Dr. Murli Rajan, who used a market value approach in determining the 

## fair market value of the business.' The trial court adopted the Master's 

## recommendation, noting that the expert evidence proffered by Wife was uncontradicted. 

## Husband, however, asserts that the trial court erred by accepting a valuation that used the market value approach, by determining that Husband purchased the business with all but $5,000.00 in marital funds, ' Experts use three different approaches to calculate the value of a business: asset -based approach, market approach, and income approach. Wife's Exhibit 

### 5, at 1-2. 

# -4

### J -A16016-19 

### and for failing to consider the costs associated with selling the business when 

### determining its value. 

### In his fifth and six issues, Husband challenges the values assigned to 

### several marital assets, including a 1992 Toyota Camry, stereo and gaming equipment, and guitars. 

## The trial court found the evidence and testimony presented by Wife to be more credible, and adopted the values Wife assigned 

### to those assets. Husband objects to those values, claiming that Wife's values 

### are "guestimates," at best, and the trial court erred by adopting them. Finally, in his seventh issue, Husband alleges that the trial court erred 

## by ordering him to reimburse Wife for her portion of the Master's fee. In 

## particular, Husband suggests that, based on the distribution of the marital 

## estate, Wife has "sufficient funds to assume the $2,000.00 Master's fee." Appellant's Brief at 66. Likewise, Husband contends that the trial court erred by failing to consider Husband's ability to afford Wife's portion of the Master's 

## fee. Id. After thorough review of the record, the briefs of the parties, the applicable law, and the well -reasoned opinion of the Honorable Julia Munley, 

### sitting as the trial court, we conclude that Husband's issues on appeal do not 

### merit relief. The trial court has comprehensively and properly expressed its reasons for adopting the Master's report and recommendation with regard to the value of Husband's business, the personal property items in dispute, and 

### Husband's payment of Wife's portion of the Master's fee. Accordingly, we 

## -5

### J -A16016-19 

## adopt the trial court's opinion as our own in disposing of this appeal.2 The parties shall attach a copy of the May 23, 2018 opinion in the event of further proceedings relevant to this matter. Decree affirmed. Judgment Entered. seph D. Seletyn, 

### Prothonotary 

### Date: 07/17/2019

2 We note that Judge Munley issued her May 23, 2018 opinion in response to 

### Husband's first appeal, filed on March 19, 2018, which this Court quashed as 

### interlocutory. Thus, Judge Munley's discussion of waiver is inapplicable and not a part of our disposition of this appeal filed by Husband on September 5, 

## 2018. See Trial Court Opinion, 5/23/18, at 1. Judge Munley did not direct Husband to file a Rule 1925(b) concise statement after he filed the September 

### 5, 2018 appeal, and on November 27, 2018, Judge Munley issued an order stating "the reasons for this Court's decision regarding equitable distribution claims can be found in the previously filed Order and Opinion dated May 23, 2018 by the undersigned." 

# -6Circulated 06/25/2019 04:48 PM

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### b u s i n e s s a n d th at th e 

### v a lu e . o f th e b u s i n e s s 

### w a s i n fl at e d fo r v ar i o u s r e a s o n s ;



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### 1 72 ) T h at th e M a s t e r e rr e d i n fi n d i n g th at 4 5 % o f th e b u s i n e s s w a s 

### m art i a l p r o p e rty; . an d 

### 3 ) T h atth e M a s t e r f

a il e d t o re c o mm e n d 

### s e l l i n g th e b u s i n e s s a s an . a l t e r

n at i v e 

### i f H u s b an d w a s un ab l e t o p ur c h a s e W i f e ' s . i nt e r e s t 

### i nth e b u s i n e s s 

### o r c o n s i d e r th e c o s t s o f 

### s e lli n g th e 

### b u s i n e s s . T h e M a s t e r d i d n o t . e r

r i n a d o p t i n g th e v a l u e o f th e 

### b u s i n e s s . a s d e t e rm i ne d b y W if e ' s e xp e rt s . 

### In d e ny i n g H u s b an d ' s e x c e p t i o n s , th i s C o urt fo un d th e M a s t er ' s r e c omm e n d at i o n s t o b e s o un d an d .b e c au se th e e xp e rt o p i n i o ,n s 

### o f W i fe ' s E xp e rt s , D r, R a j an an d 

### M r . D ra go ne tt i .w e r e unr e fut ed . I na d dr e s s i n g H u s b an d 's fi r s t s e v e n s ub - ar g um e nt s a s t o why . th e M a s t e r e rr e d r e g ar d i n g th e v a lu at io n o f th e fam il y b u s i n e s s , th i s C o urt i s . m i n dfu l th at: T h e D i v o r c e C o d e d o e s 

## n o t s p e c i f y a p arti c u l ar m e th od o f v a lu i n g a s s e t s '. T hu s , th e tr i a l c o urt mu s t e x e r c i s e d i s c r e ti o n an d r e l y o n th e e s t i m at e s , i nv e nt o ri e s , r e c o r d s o f p ur c h a se p r i c e s , . an d a

p p r a i s a l s s ub m i tt e d b y b o th p arti e s . 

### Wh e n d e t e rm i ni n g th e v a l u e o f m ar i t a l p ro p e rty , th e c o urt i s fr e e t o a c c e p t . a l l , p art o r n o n e 

### o f th e . e v i d e n c e . a s t o th e 

### tr u e an d c o rr e c t v a l u e of th e p r o p e rty . Wh e r e.th e e v i d e n c e o ff e r e d b y ' o n e p atty i s unc o ntr a d i c t e d , th e c o urt m ay a d o p t th i s v a l u e e v e n 

### th o u g h th e r e s ul t i n g v a l u at io n w o u l d 

### h av e b e e n d i ff e r e nt 

### i f m o r e-a c c ur at e an d c o mp l e t e e v i d e n c e h a d b e e n 

### p r e s e nt e d , A tr i al c o urt d o e s n o t 

### ab u s e it s 

### d i s c r e t i o n i n a d o p t i n g th e o n l y v a l u at i o n s ub mi tt e d 

### b y th e p art i e s. 

### C h il dr e s s v . B o g o s i an , 1 2 A .3 d 4 4 8 , 4 5 6 

### ( 2 0 ll ) ( c i t i n g 

### B i e s e v . B i e s e , 9 7 9 A :2 d 8 9 2 , 8 9 5 ( P a . S u p e r .2 0 0 9 ) ( i nt e rn a l c i t at io n s , qu o t at i o n s ' , an d fo rm att i n g m ark s o m i tt e d ) . · T h e tri a l c o urt i s g i v e n gr e at d i s cre t i o n t o e v a lu at e th e p art i e s ' v a l u at i o n m e th o d s

. an d d e t e rm i n e whi c h i s m o s t re l i ab l e . C arn e y v . C am e L 1 6 7 A J d 1 2 7 , . 1 3 2 ( 2 0 1 7 ) . T h e M a s t e r n o t e d th atv th e 

### m o s t v a l u ab l e a s s e t o f'the p art i e s i s th e int e r e s t o f'E J ay O i l & T i r e C o . . . . " 

### an d o n l y W i f e r e t a i n e d e xp e rt s t o a s s e s s an d v a lu e . th e b u s i n e s s . . M a s t e r ' s R e p o rt an d 

### R e c o mn1 e n d at i o n s at 1 0 ; I n . r e v i e w o f 

### th e tr an s c ri p t o f th e 

### P a g e . so f 1 7· · � · .



### p r o c e e d i ng s , H u s b an d p r e s e nt e d 

### n o c o mp e t e nt e v i d e n c e a s t o v a l uat i o n 

### ofth e b u s i n e s s . wh at s o e v e r . H u s b an d ' s b u s in e s s v a l u at i o n e x c e p t i o n s ar e thu s c o mp l e t e l y un s u p p o rt e d 

### b y any e v i d e n c e 

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r e c o r d . H u s b an d c a ll e d M i c h a e l C unn i n g h am ; h i s p e r s o n a l an d b us ine s s 

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. 

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### t e s t i m o ny d o e s n o th i n g t o f urth e r H u s b an d 's ar g um e nt s ; R ath e r , M r . C unn i n g ham ' s t e s t i m o ny s u p p o rt s th e m e th o d s u s e d b y W i fe ' s 

### e xv. e 1 t s a n d 

### th e r e a s o n s 

### fo r u s i n g s u c h m e th o d s . I n h i s e x c e p t i o n s ; H u s b an d ar g u e s th e M a s t e r e rr e d i n a d o p t i n g W l fo ' s e xp e rt s . ' 

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r o m b i s 

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o r $. 6 8 , 0 0 0 . 

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e n d ant ' s E x c e p t i o n s , l e : T o th e c o ntr ary th e M a s t e r cl e ar l y c o n s i d e r e d th i s f a c t , M a s t e r ' s R e p o rt an d R e c o mm e n d at i o n s a t 5 - 6 . 

### M r. C unn i n g h am t e s t i fi e d th at h e w a s ri o t auth o r i z e d t o 

### t a l k ab o ut v a l u e o f b u s i n e s s s h ar e s . N . T . 0 5 / 18 /2 0 17 at 2 1 8 . M o r e o v e r , Mr. 

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. . . 

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### thr e e t e c hn i ci an s . an d an o f

f i c e . w o rk e r , I d . at 2 8 6 .: 2 8 7 , 2 9 5 - 2 9 6 . T h e v a l uat i o n 

### e v i d e n c e o ff e r e d b y W i fe w a s un c o ntr a d i c t e d . T h i s C o urt f i n d s n o e rr o ri n th e M a s te r a d o p ti n g th e v a l u e a s s i g n e d t o th e . fam il y b u s i n e s s 

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### 4 5 . 9 , 4 6 7 ( P a , S u p e r . 2 0 0 7 ) ) . 

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### v a lu at i o n o fth e b u s i n e s s . 

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e ' s o th e r fi n an c ia l e xp e rt , M r . Jam e s D r a g o tt o , e arn e d an M , B. A. w i tha 

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th e tr an s c r i p tp r o v i de sn o 

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### O l/ 1 9 /2 0 1 7 at 2 6 - 2 ? ,. 4 3 . M r . 

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. In . 

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p p r o a c h ; 

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th e b u s i n e s s . th e . i n c o m e a p p r o a c h an d . th e a s s e t a

p p ro a c h c oul d n o t b e u s e d . I d . at 13 5 . A s a r e s u lt , D r . R a j an p ro v i d e d 

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## to th e 

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m ark e tab ili ty . I d . at 1 3 4 '- 13 T , 

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### at 1 3 5 , 1 4 5 . M o r e o v e r , D r . 

### R a j an an d M r . D r a g o tt o d i d . n o t h av e th e v al u e s o f th e b u s i n e s s a s s e t s , i n cl u d i n g i nv e nt o r y . I d . B a s e d o n th e m ark e t a

p p r o a c h , D r . . Ra

j an p ro v i d e d a r e a s o n ab l e r an g e o fb u s i n e s s v a l u e fro m .

· $ 4 6 0 , 7 9 8 t o $ 5 7 7 , 9 7 7 , fi n d in gi t 

### "fl a g i t i o u s " t o s u g g e s t a s p e c ifi c p i np o i nt o fv a l u e . I d . 

### at l J 9 :.. l 4 0 . T h e M a s t e r a d o p t e d th e l o w e n d o f th e r an g e b a s e d o n th e s i z e , c h ar a c t e r , an d o p e rat i o n s o f th e b u s i n e s s . M a s t e r� s R e p o rt 

### an d R e c o mm e n d at i o n s at 7 . I n h i s e x c e p t i o n s ; H u s b an d ar g u e s th at 

### p art i c ul ar s o f th e 

### s c al e o f th e b u s i n e s s w e r e. i g n o r e d ; th at th e · a s s e t - b a s e d a p p r o a c h s h o u l d h av e b e e n u s e d ; an d th at th e v ari o u s a s s e t s an d li ab il i t i e s 

# o f th e b u s i n e s s s h o u l d . h ave b e e n c o n s i d e r e d . D e fe n d ant ' . s E x c e p t i o n s , � � 

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### lh . In a d o p t i n g th e l o w e n d o fW i f e ' s e xp e rt s ' r an g e .th e M a s t e r 

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### s iz e an d s c a l e o f th e b u s i n e s s . F urth e r , th e a

p p l i c at io n o f th e m ark e t - b a s e d a p p r o a c h u s e d b y W i fe ; s tw o e xp e rt s w a s v a l i d at e d b y 

### th e t e s t i m o ny o f H u s b an d 

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## M r . C unn i n g h am , o n th e unr e l i ab i l i ty o f th e b u s i n e s s r e c o r d s . M r. . C unn i n g h am i n d i c at e d thatth e · b u s i n e s s w a s p ay i n g t ax e s a s ac o rp o r at i o n fo r m any 

### y e ar s e v e n th o u gh i t w a s 

### n e v e r r e g i s t e r e d a s a c o rp o r at io n 

### b y th e D e p artm e nt o f S t at e . N . 

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. C i S !l 8 /2 0 1 7 · at 1 7 7 - 1 7 8 . M r . C unn i n g h am d e s c rib e d th e b u s i n e s s ' s a c c o unt i n gs y s t e m a s ar c h a i c . I d . at 1 9 2 . M r . C unni n g h am a l s o P a g e 

# s.e r 1 7

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### o b t a i n i n g a b u s i n e s s i nv e nt o r y f r o m H u s b an d , I d . at 1 9 3 - 1 9 4 . 

### M r . C unn i n g h am a c kn o w l e d g e d thatth e 

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### I d . at 2 1 7 - . 

### 2 1 9 . I t i s a l so cl e ar fr o m th e t e s t i m o ny th at th e u s e o f

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## p art o f th e b u s i n e s s o p e r ati o n s an d th at c a s h w a s n o t a p p r o p ri at e l y h an d l e d . M a s t e r ' s R e p o rt an d



### . R e c o mm e n d at i o n s at 6 ; N . T . . 0 5 /1 8 /2 0 l 

### t« 1 6 0 - 1 6 8 , 

### 1 7 0 - 1 7 1 , 2 8 9 - 2 9 2 , 3 1 7 - 3 J 8 > . ' 3 3 3 - · 3 4 0 , 3 5 1 - 3 5 4 . T h e 

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p p r o a c h u s e d b y 

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s 

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## N . T . 0 1/ 1 9 /2 0 1 7 

### at 1 4 0 � 1 4 1. I n 

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### l a c k o f c o mp e t e nt.c o ntr ary 

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### I i , T h e D i v o r c e C o d e d e fi n e s

" m ar i t a l 

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### § 3 5 0 1 ( 

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. P a . C. S . 

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### p ro p e rl y is o v e r c o m e b y a 

### ' S h o w i n g th at . 

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### w as a c qui r e d bya m e th o d li s t e d i n s ub s e c t i o n ( a ) . 

## 2 3 P a . C . S . . 

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u c e 

## any e v i d e n c e atth e h eari n g o r r a i s e any ar g um e nt i n 

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urin g th e m arr i a g e wa s m art i a l. H u s b an d' s e x c e p t i o n w a s 

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### D ef e n d ant ' s E x c e p t i o n s , 

# ,r ,i lf , l j . A ft 

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### s e x c e p t io n o n th i s . i s s u e an d /o r r e m an d fo r furth e r p r o c e e d i n g s . T h e tri a l c o urt h a s b r o a d d i s c r e t i o n 

### i n fa s h i o n i n g 

### e qu i ta b l e. d i s tri b ut io n aw ar d s : ls ra l s k y v . Is r a l s ky , 8 2 4 A ; 2 d 1 17 8 , 1 1 8 4 - 8 5 ( 2 0 0 3 ) ( c i t at i o n s o m i tt e d) , 

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### o r a s s i g n , i n k i n d o r o th e r

w i s e ; th e m ar i t a l p r o p e rty be tw e e n 

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p o f . a s s e t s in d e p e n d e nt l y an d a p p l y a d i ff

e r e n t p e r c e nt a g e t o e a c h m ar i t a l a s s e t o r g r o u p o fa s s e t s . 2 1 P a . C. S . § 

### 3 5 0 2 ( b ) . M o r e o v e r , [ T ] h e r e i s . n o s i mp l e f o rmu l a 

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l 7

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### 6

3 3 ;\. . 2 d 

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p e r . 1 , 1 1 , 4 7 9 A . 2 d 10 4 7 , 1 0 5 2 ( 1 9 8 4 ) ; 

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### 6 th e r g r o un d s , .5. 0 9 P a . 2 8 Z , 5 0 2 A . 2 .d 10 9 ( 1 9 8 5 ). 

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p p o rt s 

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### a ll r e l e v ant fa c t o r s o n h i s. d e c i s i o n t o a s s i g n th e m ari t a l p o rt i o n o f 

### th e b u s i n e s s t o H u s b an d 

### w i th o u t r e c o mm e n d i n g a . s al e . . As t e s t ifi e d t o b y W i fe , th e f am i l y b u s i n e s s inv o l v e d m i n o r c ar r e p a i r s .fir e s, o i lc h an g e s an d ins p e c t io n s . an d n o t h e avy d uty w o rk . 

### N: T

. 0 5 / 1 8 /2 01 7 at 8 5 . 

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### 8 6 , 1 7 8 , 2 3 0 -- 2 3 l . 

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### th e b u s i n e s s 

## b y h i s 

### F ath e r an d i nh eri t e d a d d it io n a l i nt e r e s t i n th e b u s i n e s s u p o n H u s b an d ' s F ath e r ' s. d e ath . . I d .at 1 8 1 � 2. 3 1 - 2 3 2 . H u s b an d ev e nt ua l l y p ur c h a s e d h i s b r o th e r ; s s h ar e d ur i n g 

### th e m arr i a g e . I d , 

## at

. 8 8 "'. 8 9 , 1 8 3 , 1 8 7 - 1 8 8 , 2 3 3 , W i fe w o rk e d i n th e b u s i n e s s unt i l H u s b an d fi r e d h e r i n O c t o b e r 2 0 1 2 . . I d . at 

### 1 0 3 � 1 0 4 , 1 5 4 - 1 5 5 . A t 

### th e t i m e o f' th e h e ari n g , 

### W if e 

## w a s e mp l o y e d a s a h o te l h o u s e k e e p i n g 

### m an a g e r at th e t i m e o f th e h e ari n g an d 

# as <:1 p art - t i m e b art e n d e r . I d . : at 4 ; I 3 1 . A s n o t e d 

### ab o v e , H u s b an d b e li e v e s 

## h e i s th e v a l u e un de r l y i n g th e 

## b u s in e s s . F r o m th e r e c o r d ? th e M a s t e r a l s o h e ar d 

### th at H u s b an d 

### . is th e . m ill s t o n e o f th e b u s i n e s s . T h e r e w a s t e s ti m o ny 

### f r o m . th e a c c o unt ant fo r th e b u s i n e s s th at H u s b an d w a s fa ci n g v ari o u s i s s u e s s i n c e thi n g W i f e , i n cl u d i n g : 1 ) th e d i s c o v e ry o f a l a c k o f c or p o r at i o nfi l i n g s w i th th e D e p artm e nt o f' S t at e an d v ar i o u s r e s u lt in g t ax c o n s e qu e n c e s , l d . at 1 7 7 - 1 7 8 ; 2 ) s a l e s s l ump s , I d . at 1 9 6 - 1 9 9 ; 3 ) e mp l o y e e th e ft an d c a s h fl o w i s s u e s ; 

### I d . at 2 0 1 , 1 1 2 - 2 13. ; an ddjt ax au d it s , .I d . at 2 0 1 - 2 0 2 . H u s b an d t e s t i fi e d 

### th at h e s e tt le d . the e mp l o y e eth e ft i s s u e fo r $ 7 5 , 0 0 0 

### w i th o ut W i fe ' s kn o w l ed g e-b ut th i s s e ttl e m e nt w a s i n su ffi c ie n tt o p a y al l o ut s t an d i n g b ill s . I d . at 2 8 1 - 2 8 4 , 2 8 7 ; M a s t e r ' s R e p o rt an d 

### R e c o mm e n d at i o n s at 

### . 6. . H u s b an d a l s o s t at e d th at h e l o an e d th e 

### b u s i n e s s m o n e y 

### thr o u g h . b o rr o w i n g o n p e r s o n a l c r e di t c ar d s . N . T . 0 5 / 18 /2 0 1 7 . at 2 8 4 - 2 8 5 .

P a g e 1 2 o f 1 7A d d i t i o n a ll y , s el l i n g th e b u s i n e s s , w o ul d n o t n e c e s s ar i l y s e rv e th e . o b j e c t i v e s o f

th e . D i v o r c e C o d e t o " ef

f e c t u at e eco n o m i cj u s t i c e b e tw e e n p art i e s . . . an d i n s ur e a fa i r an d j u s t d e t e rm i n at i o n an d s e tt l e m e nt o f th e i r p r o p e rty r i g ht s . " 2 3 

### P a . C: S . § 3 10 2 ( a ) ( 6 ) ; S e e 

### a l s o S c h e nk v . S c h e nk , 8 8 0 A . 2 d . 6 3 3 , 6 3 9 ( P a . B u p e r : 2 0 0 5 ) , 

### H u s b an d ' s t e s t i m o nyan d . h i s · ar g um e n t i n h i s 

### m e m o r an d

um s u g g e s t s th at 

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### m ark e tv a lu e. 

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### th e . e qu i v a l e ri t o f 2 2 . 5 % o f

th � f a i r m ark e t v a lu e of

'th e b u s i n e s s , wh i c h i n c l u d e d , i n p art , 

### $ 5 6. , 10 0 .i n c a s h an d th e m ar i t a l h o m e . 

### If an a lt e rn at i v e w a s o ff e r e d i n th i s m att e r a s p r o po s e d b y H u s b an d> i t c o u l d a c t u a ll y r e s u lt i n th e li qu i d at i o n o f th e b u s i n e s s t o W i f

e' s d e tri m e nt. In e v a l u at i n g th e c i r c um s t an c e s 

### o ft h e 

# c a s e , th i s -a lt e r n at i v e w o u l d n o t m e e tth e o b

j e c t i v e o f' e ff

e c t u at in g e c o n om i c j u s t i c e an d a c h i ev i n g . aj u s t s e tt l e m e nt o f th e p art ie s ' p ro p e rty ri g h t s . W i f e w o u ld s t an d 

### t o g e t l e s s o r e v e n n o th i n g an d g i v e n th e li t i g at i o n , H u s b an d w o u l d g e t th e b e n e fi t o f s e e i n g W i fe r e c e i v e a s m a l l e r o r z e r o s h ar e o f th e p ro c e e d s ; T hu s , th e r e i s 11 . 0 . n e e d t o d i s t ur b th e M a s te r ' s r e c o mm e n d at i o n s . b . 

### T lt e M as t e r D i d N o t 

### E rr W li e 11 

## H e V a lu e d I te m s 

### o f Pe r s o 11 a / Pro p e r t v , A w ti t d e d C e i · t a i 11 Pe r s i m a / Pro p e r t y 

### l o W i fe ; o f W ir e n 

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### C as i, a n d 

### F ri es t o 

### W i fe F i v e o fHu sb an d ' s e x c e p t i o n s de a l w i thi t e m s o f p e r s o n a l p r o p e rty an dh is o b j e c t i o n s 

## to v a lu at i on o f th e s e i t e m s , D e fe n d ant' s E x c e p t i o n s , 

### ,i � 2 - 4 ; 5 - 6 : 

## O n e e x c e p t i o n d e a l s . wi th d i s trib ut i n g t o W i fe a p o o l t ab l e. an d a w e i g ht m a c h i n e . D e fe n d an t ' . s E x c e p t i o n s , 

## ,r 7 . O n e e x ce p t i o n d e a l s . w i th th e $ 5 6 , l 0 0 

### c a s h d i s tr i b ut i o n t o W i fe 

### to a c h i e ve an e qu a l d i s tr i but i o n o f 

### m ar i t a l p r o p e rty . D e fe n d ant ' s E x c e p t i o n s , � 8 . F i n a ll y ,

P a g e 1 3 o f 

### 1 7H u s b an d o b j e c t s t o th e . r e i mb ur s e m e nt 

### o f $ 2 , 0 0 0 o f W i fe ' s M a s t e r's fe e s · s h e p r e v i o u s l y 

### p ai d . D e fe n d an C s E x c e p t i o n s . 

## ,r 9 � H u s b and d e d i cat e s thr e e p ar a g r a p h s o f h i s th i rty - s i x p a g e m e m o r an d um t o th e s e i s s u e s . A s. n o t e d ab o v e , d is c r e t i o n inu s t b e e x e r c i s e d an d th e C o urt mu s t r e l y o n th e es t i m at e s , 

### i nv e nt o ri e s , r e c o r d so f p ur c h a s e p r i ce s , an d a

p p r a i s a l s 

### sub m i tt e d 

### b y b o th p art i e s . . C h il dr e s s , s u

p r a ; 

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### o f rn ari t a l p r o p e rty , 

### th e 

### C o urt i s fr e e t o a c c e p t a ll , 

### p art o r n o n e o f th e e v i d e n c e a s 

## t o th e tru e . an d co rr e c t v a l u e o f th e p r o p e rty an d m ay a d o p t un c o ntr a d i c t e d e vi d e n c eo f v a l u e . I d . T h e v a l u e a s s i g n e d 

### b y th e M a s t e r fo r thr e e v e h i cl e s , v ar i o u s g u i t ar s , an d u se ds t e r eo an d 

### g am i n g e qu i p m e nt c am e fr o m fi g ur e s e li c i t e d d

uri n gth e t e s t i r

h o ny o f th e p art i e s , T h e M a s t e t w a s fr e e t o a c c e p t th e p art i e s ' v a l u at i o n s . W i fe t e s ti fi e d th at th e 1 9 9 2 C amry w a s w o rth $ 5 0 0 . I d . 

## at 3 1 - 3 2 . H u s b an d i n d i c at e d 

### i t w a s w o rth $ 1 5 0 at j unkv a l u e 

### an d h a d 

### n o t o p e r at e d 

### in fo ur 

### o r fi v e y e ar s . I d . at 2 5 4 . . T h e 

### M a s t e r a c c e p t e d W i fe ' s v al u at i o n . W i fe 

### a l s o t e s ti fi e d th at tw o 1 9 6 7 C h e vr o l e t C am ar o s i n th e g ar a g e o f th e m ari t a lr e s i d e n c e w e r e w o rth 

### ab o ut $ 1 0 , 0 0 0 , b ut w e r e 

### in . th e p r o c e s s o f

b e i n g r e s to r e d . I d . at 3 9 - 4 1 , 13 0 ;.. lJ I . N o a p p r a i s a l o r b o o k v a l u e w a s s ub m i tt e d ; I d . at 1 4 0 . H u s b an d t e s t i fi e d th at th e C am aro s w e re. d i s m ant l e d.t o th e 

### fr am e an d w e r e ab o ut 3 0 % . r e s t o r e d . 

### I d . at 

### 2 5 9 - 2 6 L H u s b an d s a i d th e s h e ll an d th e p art s w e r e w o rth b e tw e e n 

### $. 5 , 0 0 0 - $ 8 > 0 0 0 . I d . at 2 6 0 - 2 6 1. T h e M a s te r d e te rm in e d th e v e h i c l e s 

### t o b e w o rth $ 8 , 0 0 0 

### e a c h f o r . th e p urp o s e s o f e qu it a b l e d i s trib uti o n b e c au s e 

### o f th e d i s m antl e d c o n d i t i o n . M a s t e r� s R e p o rt an d R e c o mm e n d at i o n s at 4 . 

### S u c h an a s s i g nm e nt o f v a l u e s t o th e s e v e h i cl e s 

### b y th e M a s t e r i s . r e a s on ab l e g i v e n th e fa c t s o fr e c o r d an d h i s o p p o rtuni ty t o . o b s e rv e th e witn e s s e s an d w e i g h c r e d i b ili ty .

.P a g e 1 4 o f 1 7

### W i f e 

### t e s t ifi e d th at . th e r e 

### w e r e 10 - 1 2 n am e b ra n d 

### gu i t ar s p ur c h a s e d d uri n g th e m ar ri ag ea s 

### H u s b an d 

### c o ll e c t e d th e m . 

### N . t . 0 5 / 1 8 /2 0 1 7 at 

### 4 3 . W i fe v al u e d th e m at $ 1 0 , 0 0 0 . I d . 

### at 4 4 , 

### S o m e w e r e p urc h a s e d n e w 

### an d. s o m e c o s t o v e r a th o u s an d d o ll ar s wh e n p ur c h a s e da c c o r di n g t o W i f e . I d . at 1 4 1 - 1 4 2 . N o 

### a

p p r a i s a l o r b o o k 

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## n o t e rr 

### wh e n 

# h e a d o p te d th e 

### un c o ntr o ve rt e d v a l u e o f th e g u i t ar s . p r o v i d e d b y W i f e . H u s b an d ar g u e s th at 

### th e M a s t e r e r r e d wh e n 

### h e fo un d 

### u s e d s t e r e o an d g am i n g e qu i p m e n tt o 

### b e w o rth 

### $ 1 0 , 0 0 Q , . 

### F i r s t , th i s ar g um e nt i s 

### i n c o rr e c t . a s t o . th ev a l u e a s s i g n e d , 

### T h e M a s t e r v a l u e d th e i t e m s 

### at $ 5 , 0 0 0 . M a s t e r ' s R e p o rt at 4 . S e c o n d , W i f e 

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