OPINION
In this marriage dissolution proceeding, Gary Gummow appealed from the judgment and decree, citing as error the division of property. After that appeal was taken, the trial court entered an order partially amending the judgment and decree as to the division of property. Rosanne appealed from that order, claiming the trial court did not have jurisdiction to enter it. We consolidated the appeals, and now reverse and remand for an equitable distribution of property based on all the statutory factors.
FACTS
Rosanne and Gary Gummow were married on December 9, 1972. No children were born to thеm during their marriage. During most of the marriage, Rosanne’s son from a previous marriage lived with them. Rosanne received child support of $150 per month from her former husband irregularly throughout the marriage. Gary paid $100 рer month for the support of his two children from a previous marriage irregularly throughout the marriage.
At the time of Rosanne and Gary’s marriage, Rosanne had about $5,000 in savings and checking accounts and othеr assets worth about $12,000. Gary had an automobile, various other nominal assets, and many debts.
Rosanne worked as a teacher throughout the marriage. She earned $10,001 in 1972 and received yearly increases. In 1981 shе earned $27,013. Her average annual income during the marriage was $16,560. In lieu of social security, Rosanne made contributions, supplemented by her employer, to the Minneapolis Teachers Retiremеnt Fund Association. Her contributions, together with those of her employer, totalled $28,718.62 during the marriage.
Gary was self-employed as a barber during the marriage. He earned $2,834 in 1972. His reported income fluctuated frоm zero, in 1975 and 1976, to $11,810, in 1981. His average annual income during the marriage, as reported, was $5,407.
At the time of the separation, the parties owned a home and a lake cabin. The home was built for the parties in 1974 for $37,-650. Rosanne testified, and the trial court found, that the down payment of $3,800 came from Rosanne’s non-marital funds. Both Gary and Rosanne worked to finish the partially-constructed home, and it is now worth $91,000, subject to mortgages of $29,890.53 and $3,728.80.
The land for the cabin was purchased in 1976 for $8,500. The two hundred dollar earnest money and additional three hundred dollar down payment, the trial court found, came from Rosanne’s non-marital property. The balance of the land purchase price, as well as construction costs of $10,250, were financed by loans from the Teachers Credit Union. The parties stipulated that the cabin has a markеt value of $57,995. It is unencumbered by a mortgage.
After a trial, the court divided the parties’ home and cabin by using a formula which traced the non-marital contributions to the acquisition of the assets and treated the rеmainder of the equity as marital property, as approved by the supreme court in
Schmitz v. Schmitz,
Gary moved for amended findings. The motion was heard on Sеptember 20, 1983. On November 18, 1983, Gary filed an appeal from the original judgment and decree. With Rosanne’s acquiescence, Gary asked this court for a stay of the appeal so that the trial court сould rule on the pending motion. We issued an order staying the appeal until January 3, 1984. When the trial court had not ruled on the motion by that date, Gary requested an additional stay, which we denied. On May 3, 1984, the trial court issued an order ameiiding the judgment to award Gary a credit for one-half of Rosanne’s pension, less half the amount of social security taxes paid by Rosanne on Gary’s behalf, that credit to be paid Gary from the proceeds of the sale of the cabin. Rosanne appealed from that order, claiming the trial court had no jurisdiction to enter it.
We consolidated the two appeals. After the consolidation, Rosanne moved that portions of Gary’s reply brief be stricken as raising new issues not raised in his original brief or in her brief. We postponed a decision on the merits of that motion to be decidеd with the rest of the issues presented.
ISSUES
1. Did the trial court have jurisdiction to enter an order amending the judgment and decree after an appeal had been taken?
2. Did Gary raise new issues in his reply brief?
3. Did the trial court err in dividing the marital property?
ANALYSIS
1. Rosanne contends that the May 3, 1984, order of the trial court purporting to amend the judgment and decree is null and void because the trial court had lost jurisdiction to this court when Gary filed his notice of appeal and this court denied an additional stay of the appeal. We agree. As we stated in
Evans v. Blesi,
2. Rosanne’s motion to strike portions of Gary’s reply brief alleges that Gary did not claim the trial court’s findings of fact were erroneous until his reply brief. Were this true, we would strike those portions, since new matter may not be raised in a reply brief. Gary’s initial brief, however, argues that certain of the court’s findings were erroneous; the reply brief merely adds that the statement of the facts in Rosanne’s brief was erroneous. Raising alleged inaccurаcies in the facts presented in respondent’s brief is proper in a reply brief.
3. Finally, we reach the merits of Gary’s appeal. The trial court first awarded Rosanne her nonmarital interest in the home and the cabin according to the formula in
Schmitz v. Schmitz,
*429 Under Minn.Stat. § 518.58 (1982), the court must make “a just and equitable division of the marital property оf the parties without regard to marital misconduct.” The court must base its findings supporting the division upon
all relevant factors, including the length of the marriage, any prior marriage of a party, the age, health, stаtion, occupation, amount and sources of income, vocational skills, employability, estate, liabilities, needs, opportunity for future acquisition of capital assets, and income of each party. The court shall also consider the contributions of each in the acquisition, preservation, depreciation or appreciation in the amount or value of the marital proрerty, as well as the contribution of a spouse as a homemaker. It shall be conclusively presumed that each spouse made a substantial contribution to the acquisition of income and proрerty while they were living together as husband and wife.
Minn.Stat. § 518.58.
The evidence presented at trial supported the trial court’s findings on the proportion of income earned by Rosanne. The evidence also indiсated, however, that Gary was employed during the marriage with the exception of only several months in 1976 and 1977. The trial court’s award of assets in strict proportion to the income earned by each рarty during the marriage was error since the statutory presumption of “substantial contribution” by each spouse was not rebutted. While there is no requirement that the division of property in a case such as this be mathematically equal, it must be equitable.
Stassen v. Stassen,
In addition, Gary alleges that the proportion of the cabin’s value awarded to Rosanne as her non-marital propеrty is too high, since it was based on an erroneous initial cost. We agree. The trial court calculated Rosanne’s non-marital share by figuring she contributed $500 to the cabin’s cost of $8,500, or 5.88%. The evidence showed, however, that the lot alone cost $8,500, and loans totalling $10,250 were taken out to finance construction of the cabin itself. Rosanne’s non-marital share should thus be based upon her paying $500 of the total cost of the cabin, or $18,750.
DECISION
Reversed and remanded for an equitable division of assets, including Rosanne’s pension fund.