Opinion ID: 3161942
Heading Depth: 3
Heading Rank: 1

Heading: Identification and valuation

Text: The superior court’s identification of property available for distribution is reviewed for clear error.10 Generally “only property created by the enterprise of marriage . . . should be subject to division.”11 Identification of some property may present issues of law that are reviewed de novo.12 The valuation of marital assets is a factual determination reviewed for clear error.13 With this standard of review in mind, we affirm the superior court’s identification and valuation of the parties’ marital property, with the following exceptions. a. It was clearly erroneous to give James a credit for his 2013 personal income tax liability. The superior court gave James a $33,274 credit for his 2013 personal income tax liability. But the court chose October 25, 2012 as the date of the parties’ economic separation. Therefore any income James earned in 2013 is separate income, 9