Opinion ID: 784819
Heading Depth: 2
Heading Rank: 5

Heading: the use of dissipated assets

Text: 48 Taylor also challenges Judge Wedoff's findings that the marital estate included certain dissipated assets, arguing that there was evidence that Mungo's former husband used the dissipated assets for legitimate family expenses. Specifically, Taylor points to evidence that, after the couple's separation, Mungo's husband gave her $160,000 in cash support payments, $25,000 for a car, and $15,000 for furniture, and paid $157,500 in taxes and $4,000 in car payments. Some or all of these amounts, Taylor argues, should have reduced the dissipated assets component in Judge Wedoff's calculation of the value of the marital estate. 49 Under Illinois law, once the court determines that a spouse has liquidated marital assets, the spouse charged with dissipation must establish by clear and convincing evidence that the liquidated assets were used for legitimate family expenses. See In re Marriage of Cerven, 317 Ill.App.3d 895, 900, 252 Ill.Dec. 93, 742 N.E.2d 343, 348 (2000); see also In re Marriage of Toth, 224 Ill.App.3d 43, 48, 166 Ill.Dec. 478, 586 N.E.2d 436, 439 (1991) (General and vague statements that they were spent on marital expenses or bills are inadequate to avoid a finding of dissipation.). 50 Here, the parties stipulated that Mungo's husband withdrew $213,840.73 from the couple's Quick & Reilly marital account from after late August 1997 to April 2000. Thus, the question is whether Taylor provided clear and convincing evidence that Mungo's husband spent any of this $213,840.73 on legitimate family expenses. Judge Wedoff found that there was an absence of direct evidence that these funds were expended on legitimate family living expenses. ( See R. 1-1, Record, Vol. I, March 22, 2002 Opinion at p. 9, 166 Ill.Dec. 478, 586 N.E.2d 436.) With due respect to Judge Wedoff, this conclusion was clearly erroneous. In fact, there was direct evidence that certain funds taken from the Quick & Reilly marital account after late August 1997 were spent on legitimate family expenses. 51 Specifically, Mungo testified that for a period of 13 or 14 months beginning in late August 1997 her former husband gave her monthly checks for $7,650 for support. ( See R. 1-1, Record, Vol. VI, M. Mungo Direct Test. at pp. 11-12, 166 Ill.Dec. 478, 586 N.E.2d 436.) An accountant retained by Taylor to examine the Quick & Reilly account confirmed that during this same period Mungo's former husband wrote Mungo six separate checks for $7,650. ( See id., Record, Vol. IX, Exhibit 17, at pp. 5-10, 166 Ill.Dec. 478, 586 N.E.2d 436.) This total of $45,900 from the Quick & Reilly account was clearly spent on legitimate family expenses. See In re Marriage of Calisoff, 176 Ill.App.3d 721, 727-28, 126 Ill.Dec. 183, 531 N.E.2d 810, 815 (1988) (amounts paid directly to former wife for support considered legitimate family expenses). Therefore, these six checks totaling $45,900 should have reduced the value of the marital estate to $255,175.73 and reduced Mungo's damages to zero. 52 Taylor points to other evidence purporting to show that money taken from the Quick & Reilly account after late August 1997 was used for legitimate family purposes, but this other evidence is not clear and convincing. For example, Taylor cites testimony by Mungo that she received from her former husband $15,000 for the children and an unspecified sum of money for a car, ( see R. 1-1, Record, Vol. VI, M. Mungo Direct Test. at pp. 12, 22, 126 Ill.Dec. 183, 531 N.E.2d 810), but fails to connect that testimony to specific disbursements from the Quick & Reilly account during the relevant time period. On the other hand, Taylor points to various specific disbursements from the Quick & Reilly account, including purported tax payments, ( see, e.g., id., Record, Vol. IX, Exhibit 17 at p. 17, 126 Ill.Dec. 183, 531 N.E.2d 810), but fails to point to any testimony or other direct evidence showing that those disbursements were made for a legitimate family purpose. Taylor argues that Mungo and her former husband filed joint tax returns during this period, but it does not necessarily follow, for example, that a January 1, 1998 disbursement from the Quick & Reilly account in the amount of $44,050 was in fact made to discharge the couple's joint tax liability. ( See id., Record, Vol. IX, Exhibit 17 at p. 17, 126 Ill.Dec. 183, 531 N.E.2d 810.) 4