Matter of Marriage of Jenks

*238TANZER, J.

This dissolution case involves property division, spousal support and child support. We allowed review to consider whether property acquired by one spouse as a gift is to be deemed a “marital asset” as that term is used in ORS 107.105(l)(e). We have since held in the factually simpler case of Pierson and Pierson, 294 Or 117, 653 P2d 1258 (1982), that property acquired by one spouse through inheritance during the marriage is a marital asset. This case presents the further issue of distribution of assets acquired by gift in a more complex context of an involved financial history and…