VOIGT, Justice.
[¶ 1] Donna Ray Teeples, the appellant, was to receive a cash payment from her exhusband, Neal J. Teeples, the appellee, as a result of the division of their marital assets pursuant to a divorce. The appellant claims that the payment, made with the funds of an S corporation owned jointly prior to the divorce, impermissibly increased her tax liability and was made with funds that were rightfully owed to her as a prior shareholder in the company...
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