ERVIN, Judge.
In this appeal from a final judgment of dissolution of marriage, appellant/cross-appellee, James F. Ray, raises three issues on direct appeal, and appellee/cross-appellant, Lynda Y. Ray, brings one issue on cross-appeal. Mr. Ray contends that the trial court erred (1) by failing to find that $70,000 he borrowed from Mrs. Ray was a marital liability and, consequently, in not equitably distributing the same; (2) by awarding Mrs. Ray a disproportionate...
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