OPINION
NEWMAN, Justice.
Jeffrey H. Cohen (Cohen) appeals from an Order of the Superior Court that reversed an Order of the Court of Common Pleas of Allegheny County, Family Division (trial court) directing Lisa A. Goldberg (Goldberg) to pay Cohen approximately one hundred twenty-seven thousand dollars ($127,000.00) as his 50 percent share of their marital estate. The issue in this appeal is whether Goldberg...
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