Case Name: In the Matter of the Marriage of McLEMORE, Respondent, and McLEMORE, Appellant
Court: Oregon Court of Appeals
Jurisdiction: Oregon
Decision Date: 1990-05-30
Citations: 102 Or. App. 47
Docket Number: C88-2400DR; CA A61306
Parties: In the Matter of the Marriage of McLEMORE, Respondent, and McLEMORE, Appellant.
Judges: Before Buttler, Presiding Judge, and Warren and Rossman, Judges.
Reporter: Oregon Reports, Court of Appeals
Volume: 102
Pages: 47–48

Head Matter:
Argued and submitted April 20,
affirmed as modified May 30, 1990
In the Matter of the Marriage of McLEMORE, Respondent, and McLEMORE, Appellant.
(C88-2400DR; CA A61306)
792 P2d 481
Alex Christy, Portland, argued the cause and filed the brief for appellant.
David N. Hobson, Jr., Aloha, argued the cause for respondent. With him on the brief was Hobson & Hobson, P.C., Aloha.
Before Buttler, Presiding Judge, and Warren and Rossman, Judges.
PER CURIAM

Opinion:
PER CURIAM
Husband appeals the provisions of the dissolution judgment providing for spousal support and property division. We affirm the spousal support and write only to modify the property division.
The trial court properly attempted to achieve an approximately equal division of property. However, in arriving at the value of a duplex awarded to wife, the court deducted $15,685, on the basis of expert testimony that, if the duplex were to be sold now, wife would be obligated to pay that amount in taxes. There is, however, no indication that wife intends to sell the duplex. Rather, it is anticipated that she will keep it as an investment. No doubt that when and if she does sell it, there will be tax consequences, just as there would be with respect to the sale of stock on which there is a capital gain. Because we believe that it was error to reduce the value of the duplex for that reason, we reduce the equalizing judgment in favor of wife from $24,000 to $16,157.50.
Judgment modified to provide judgment against husband in favor of wife for $16,157.50; affirmed as modified; costs, not including attorney fees, to husband.