NETTESHEIM, J.
This is an appeal from the terms of a judgment of divorce awarded to the respondent (Daniel) against the appellant (Carol). The issues are: (1) whether the marital estate was properly reduced by $5000, which was a gift from Daniel's parents and was used to purchase the parties' homestead; (2) whether money due Daniel upon withdrawal from his former law firm was a marital asset; (3) whether the physical assets of Daniel's new law firm were properly valued...
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