Opinion ID: 1226531
Heading Depth: 1
Heading Rank: 4

Heading: Income, dividends and work efforts

Text: The circuit court committed error in reducing, by one-half, Mr. Mayhew's retained earning of $147,000.00 and dividends in the amount of $29,603.00. There was also error committed by the circuit court in rejecting Ms. Mayhew's expert evidence that the value of the stock increased by $90,000.00 due to the extraordinary work efforts of Mr. and Mrs. Mayhew. We find that the total active appreciation was proven to be $266,603.00. Based upon the analysis set forth in this opinion, Ms. Mayhew is entitled to one-half of $266,603.00 or $133,301.50, as her equitable distribution of the stock's active appreciation. D. Rehabilitative Alimony The decision in Mayhew I remanded the issue of rehabilitative alimony to the circuit court. Unfortunately, Mayhew I did not provide guidance as to what the circuit court should reconsider regarding rehabilitative alimony. The family law master's recommended order stated [t]hat there shall be no adjustment to the amount of alimony awarded to the Plaintiff, but the alimony shall extend beyond the death of the Defendant. The circuit court's final order stated that [n]either party argued that alimony should not extend beyond the death of the Payor, so the Court will not address that issue. Thus, the record is clear that the issue of rehabilitative alimony was not argued before the circuit court. Mr. Mayhew attempts now to resurrect the issue before this Court. We decline to address the issue. Our law is clear in holding that, as a general rule, we will not pass upon an issue raised for the first time on appeal. See Koffler v. City of Huntington, 196 W.Va. 202, 207 n. 6, 469 S.E.2d 645, 649-650 n. 6 (1996).