74 So. 3d 1127
Fla. Dist. Ct. App.2011Background
- Paul Witt and Tonya Witt married on August 17, 2002; dissolution action filed November 21, 2005.
- Final hearing held May 6, 2009; final judgment distributed marital assets and debts but the scheme was unclear.
- Record lacks a trial transcript; exhibits and final judgment exist, but not a transcript of the hearing.
- Circuit court found a $100,000 contingent tax liability but did not assign it to either party.
- Final judgment did not delineate which assets were marital vs nonmarital or provide clear allocations; alimony findings were absent or insufficient.
- Appellate court reverses and remands for explicit delineation of equitable distribution and for alimony findings.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Whether the final judgment properly delineates the equitable distribution under §61.075 | Witt argues the judgment fails to identify marital vs nonmarital assets and allocations. | Witt contends trial court discretion was used but without necessary explicit findings. | Reversed and remanded for explicit delineation and supporting findings. |
| Whether the judgment properly addresses the contingent tax liability under §61.075(1) and (3) | Witt asserts the $100,000 tax liability was not assigned to either party. | Witt maintains the court did not provide required findings regarding the tax liability. | Reversed and remanded for specific findings linking the liability to assets and allocations. |
| Whether alimony findings comply with §61.08 | Witt argues the court failed to analyze required alimony factors. | Witt asserts court did not undertake a full §61.08 analysis. | Remanded to make proper alimony findings under the current statute. |
Key Cases Cited
- Prest v. Tracy, 749 So.2d 538 (Fla. 2d DCA 2000) (requires explicit statutory findings in distribution reviews)
- Guobaitis v. Sherrer, 18 So.3d 28 (Fla. 3d DCA 2009) (remand to reconsider entire distribution and alimony)
- Canakaris v. Canakaris, 382 So.2d 1197 (Fla. 1980) (establishes abuse-of-discretion review and need for findings)
- Santiago v. Santiago, 51 So.3d 637 (Fla. 2d DCA 2011) (emphasizes specific findings to support distribution)
- R.A.M. of S. Fla., Inc. v. WCI Cmtys., Inc., 869 So.2d 1210 (Fla. 2d DCA 2004) (current version of alimony statute governs remand analysis)