MacIntosh v. MacIntosh, 72A01–1606–DR–1323.

• Decision Date: 18 November 2016
• Docket Number: No. 72A01–1606–DR–1323.,72A01–1606–DR–1323.
• Citation: 66 N.E.3d 1011 (Table)
• Parties: David John MACINTOSH, Jr., Appellant–Petitioner, v. Pamela Jo MACINTOSH, Appellee–Respondent.
• Court: Indiana Appellate Court

66 N.E.3d 1011 (Table)

David John MACINTOSH, Jr., Appellant–Petitioner,
v.
Pamela Jo MACINTOSH, Appellee–Respondent.

No. 72A01–1606–DR–1323.

Court of Appeals of Indiana.

Nov. 18, 2016.

A. David Hutson, Hutson Legal, Jeffersonville, IN, Attorney for Appellant.

MEMORANDUM DECISION

NAJAM, Judge.

Statement of the Case

[1] David MacIntosh, Jr. ("Husband") appeals the dissolution court's final decree, which ended his marriage to Pamela Jo MacIntosh ("Wife"). Husband presents two dispositive issues for our review, namely, whether the dissolution court erred when it assessed the value of the marital residence and when it excluded Wife's inheritance from the marital pot. We reverse and remand with instructions.

Facts and Procedural History

[2] Husband and Wife were married in 2008. Husband and Wife each brought assets to the marriage, and they built a house together on land Wife had inherited from her father. In 2013, Wife received an inheritance of $250,000, which she kept in a separate bank account. Wife spent approximately $160,000 of the inheritance to pay off the mortgage debt on the marital residence and to buy flooring, a hot tub, an above-ground pool, and other improvements to the marital residence. There were no children born of the marriage.

[3] On January 11, 2016, Husband filed a petition for dissolution of the marriage. During the final hearing, the parties stipulated that the marital residence was worth $275,000. Following that hearing, the dissolution court issued a dissolution decree stating in relevant part as follows:

5. The remaining issue involves the division of the marital estate. During the period of the marriage both parties sold or disposed of existing residences and the proceeds of those properties merged into the marital estate.

6. [Wife] received a significant inheritance from her Father and the court will set aside that inheritance (and the use of the proceeds in constructing the marital residence) from the marital estate and not consider that inheritance a marital asset.

7. The Court has considered and will treat the above [-] ground pool, the deck with that pool and the hot tub as personal property and not a part of the value of the real estate.... The Court depreciates those assets to 75% of the value assigned by [Husband] given their age and their incorporation into the realty.

8. The Court finds the value of the 2014 Chevrolet Silverado to be $28,000.00.

9. [Husband] should retain his military pension free and clear of any claims by [Wife].

10. [Wife] is entitled to the inheritance from her Father free and clear of any claims by [Husband].

11. [Husband] shall receive the stainless steel sink and may remove that sink within 60 days.... [Husband] shall receive the 55[-]inch Samsung TV and the pool table. Other than this specific order, the parties shall retain that property now in their possession free and clear of claims by the other party.

12. The balance of the marital estate shall be divided as set forth in the attached exhibit. Each party shall keep that property listed to them in the exhibit free and clear of the other party and be responsible for those debts listed in the exhibit and hold the other party harmless.

13. [Wife] shall pay to [Husband] an equalization payment of $22,046.09 within 60 days of this Decree of Dissolution of Marriage. [Wife] shall also refinance the home mortgage during that time to remove [Husband]'s name from that liability.

14. Each party shall execute such deed, title or other document of ownership to transfer the real and personal property consistent with the ownership ordered by this Decree of Dissolution of

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