In Re the Marriage of Mulvihill

STATON, Presiding Judge.

(On December 9, 1982, the marriage of Dorothy and John Mulvihill was dissolved and their property distributed between them. This appeal concerns the trial court's treatment of John's employment retirement plan (hereinafter referred to as the HR-10 plan). Dorothy raises the following issues:

I. Did the trial court properly exclude from the total amount of money in the HR-10 plan $35,000 which John allegedly received from his father under an oral trust for John's siblings?

II. Did the trial court abuse its discretion by subtracting John's tax liability from the amount in…