Mary Ann Crider v. Robert Crider
2015 Ind. App. LEXIS 119
| Ind. Ct. App. | 2015Background
- Mary Ann Crider (Wife) and Robert Crider (Husband) married in 1989; divorced after ~22 years; no children of the marriage. Both retired.
- Husband filed for legal separation on April 2, 2012, and later for dissolution; final hearing Nov. 25, 2013; Decree entered Dec. 30, 2013.
- Trial court awarded Wife her $75,000 inheritance and divided remaining marital assets equally; initially ordered Husband to pay an equalization sum, then corrected to require Wife to pay Husband.
- Dispute on appeal concerned (1) whether a Florida parcel (1411 Elana Place) purchased May 2012 was part of the marital pot, and (2) whether a 2010 IRS tax liability (noticed July 2012 and paid by Wife before trial) should have been treated as a marital liability/credit.
- Trial court treated the Florida property as marital and credited Wife with an Ameriprise account value as of the filing date despite withdrawals; it made no findings on the IRS debt.
- Court of Appeals reversed and remanded, holding the Florida property was acquired after the parties’ final separation (the filing date) and that the IRS debt was a marital liability that must be considered in the division.
Issues
| Issue | Plaintiff's Argument (Wife) | Defendant's Argument (Husband) | Held |
|---|---|---|---|
| Whether the Florida property is marital property | Florida property was bought and titled to daughter; Wife only gifted $14,000 and co-signed mortgage, so property is not marital | Wife purchased with jointly accumulated funds; mortgage in Wife’s name, so property is marital | Florida property was acquired after the Filing Date (final separation) and is not marital; trial court erred including it |
| Whether the 2010 IRS tax debt should be included in the marital estate | Wife paid the pre-separation tax debt and should receive credit against her share; IRS notice reflects pre-separation tax liability so it is marital | (Implicit) Trial court excluded or failed to account for the debt in division | IRS debt arose from taxes during marriage and is a marital liability; trial court erred by not including it and must allocate it on remand |
Key Cases Cited
- Granzow v. Granzow, 855 N.E.2d 680 (Ind. Ct. App. 2006) (standard for reviewing findings and whether they support judgment)
- Birkhimer v. Birkhimer, 981 N.E.2d 111 (Ind. Ct. App. 2012) (findings clearly erroneous if unsupported; trial court must apply correct legal standards)
- Leonard v. Leonard, 877 N.E.2d 896 (Ind. Ct. App. 2007) (review requires firm conviction that a mistake was made to reverse findings)
- O’Connell v. O’Connell, 889 N.E.2d 1 (Ind. Ct. App. 2008) (division of marital assets is within trial court’s discretion; strong presumption trial court complied with statute)
- Estudillo v. Estudillo, 956 N.E.2d 1084 (Ind. Ct. App. 2011) (one-pot method: include property acquired before final separation)
- Webb v. Schleutker, 891 N.E.2d 1144 (Ind. Ct. App. 2008) (final separation date governs which property is marital)
- Capehart v. Capehart, 705 N.E.2d 533 (Ind. Ct. App. 1999) (marital pot includes both assets and liabilities)
- Moore v. Moore, 695 N.E.2d 1004 (Ind. Ct. App. 1998) (post-filing tax refund attributable to marriage is marital property)