In Re the Marriage of Horton

¶1 Robert D. Horton (Robert) appeals various findings and conclusions included in the Dissolution Decree issued by the Montana Twentieth Judicial District Court on April 23,2003. We affirm in part and reverse and remand in part.

ISSUE

¶2 The issue before the Court is whether the District Court erred in its distribution and valuation of the marital estate.

FACTUAL AND PROCEDURAL BACKGROUND

¶3 Tammy Horton (Tammy) and Robert were married on August 21, 1993. They have lived in Montana since their marriage. The couple have two children, Garrett, born January 5, 1995, and Demi, born November 21, 1997.…