In Re the Marriage of Russell

OXBERGER, Chief Judge.

James and Marcia Russell were married in 1968. They are the parents of a daughter born in 1977. A decree filed November 17, 1989, dissolved the Russells’ marriage. The decree placed their daughter in joint legal custody and in Marcia’s primary physical care.

James is a mortician. During the marriage the Russells purchased and then operated a funeral home business. At the time of trial, the business consisted of three funeral homes in separate towns. The larger funeral home was incorporated, whereas the two smaller funeral homes were operated as sole proprietorships. The…