Thomas Richard Courtney v. Patricia M‪.‬

Thomas Courtney (the plaintiff below) appeals from a divorce decree, alleging that the court, in dividing the assets of the parties, improperly relied on a certain financial statement and unjustly imposed the entire tax liability of the parties on him. Specifically, he makes the following contentions: that the financial statement was based on hearsay testimony; that it was prepared two months prior to the separation of the parties so that it was not current; that it did not represent a fair evaluation of the worth of the parties assets at the time of separation; and that the court abused its discretion by not increasing the value of Mr. Courtneys premarital property by the amount it appreciated during the period of the marriage.