Lewis v. Lewis


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Docket Number: 2008-CT-01362-SCT
Linked Case(s): 2008-CA-01362-COA ; 2008-CA-01362-COA ; 2008-CT-01362-SCT ; 2013-CA-01631-SCT CONSOLIDATED WITH NO. 2008-CT-01362-SCT

Supreme Court: Opinion Link
Opinion Date: 02-03-2011
Opinion Author: Randolph, J.
Holding: Court of Appeals and Chancery court affirmed in part, reversed in part, and remanded.

Additional Case Information: Topic: Divorce - Equitable distribution - Value of business interest - Goodwill - Appointment of special master - M.R.C.P. 53 - M.R.C.P. 54
Judge(s) Concurring: Waller, C.J., Carlson and Graves, P.JJ., Lamar and Chandler, JJ.
Non Participating Judge(s): Pierce, J.,
Dissenting Author : Kitchens, J.
Concur in Part, Dissent in Part 1: Dickinson, J.
Procedural History: Bench Trial
Nature of the Case: CIVIL - DOMESTIC RELATIONS
Writ of Certiorari: yes
Appealed from Court of Appeals

Trial Court: Date of Trial Judgment: 07-11-2008
Appealed from: HARRISON COUNTY CHANCERY COURT
Judge: HON. CARTER O. BISE
Disposition: Tonia and Drake Lewis were divorced by the Harrison County Chancery Court after fifteen years of marriage. In its judgment, the chancery court made an equitable distribution of the marital estate.
Case Number: C2402-06-00747(4)

Note: The judgment of the Court of Appeals is affirmed in part, reversed in part, and remanded. See the originial COA opinion at http://www.mssc.state.ms.us/Images/Opinions/CO60000.pdf

  Party Name: Attorney Name:   Brief(s) Available:
Appellant: Drake L. Lewis




THOMAS WRIGHT TEEL



 

Appellee: Tonia D. Lewis DEAN HOLLEMAN  

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Topic: Divorce - Equitable distribution - Value of business interest - Goodwill - Appointment of special master - M.R.C.P. 53 - M.R.C.P. 54

Summary of the Facts: The Court of Appeals reversed and remanded the equitable distribution of a marital estate, as it found that the chancellor had made manifest errors. The Supreme Court granted certiorari.

Summary of Opinion Analysis: Mississippi caselaw prohibits the inclusion of goodwill in valuing a business interest for distribution as marital property. Goodwill is simply not property; thus it cannot be deemed a divisible marital asset in a divorce action. Upon remand in this case, the chancellor should value the businesses owned by the parties without considering goodwill. At trial, the chancellor was presented with a sizable marital estate. One party provided evidence of dubitable reliability, and the other party was recalcitrant and demonstrated a lack of credibility to the chancellor. The marital estate exceeded $2,000,000 and involved alleged transfers from trusts and section 1031 tax transfers. The chancellor recognized the complexity, for, after the close of evidence, he stated that each side had given him “way too much” in this “complicated matter financially.” Here, where the marital estate is sizable, ownership and valuation are complex, and the evidence presented is of questioned reliability, combined with the litigants’ ability to pay, reference to a special master pursuant to M.R.C.P. 53 and 54 might afford the chancellor significant assistance. Any issue may be referred to a special master with the consent of the parties. Under Rule 53(c), reference without the consent of the parties would require a finding by the chancellor of exceptional conditions.


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