The judgment of the trial court concerning the extent to which the wife's earning capacity should affect spousal and child support awards will not be set aside unless it appears from the evidence that such judgment is plainly wrong or without evidence to support it. Evidence supported the court's decision to impute some income to wife, but it was not required to impute income dollar for dollar. Contrary to husband's assertion, the trial court indicated that it considered the tax consequences before reaching its decision on the method of distributing the parties' marital assets. Having considered the consequences, it was not required to frame its ruling to minimize or eliminate all negative tax consequences to husband. Therefore, we find no reversible error.
Credible evidence supports the trial court's valuation of the parties' marital assets.
As the court's finding is supported by the evidence, i.e., the evidence and figures presented by wife to the court, husband has failed to demonstrate reversible error. Wife testified that the money was held for educational purposes. Husband presented no evidence to the contrary. There was no evidence that the transferred funds were used for improper purposes. The trial court found credible wife's testimony that the money was a gift to the child, and its findings will not be reversed on appeal.