In re the Marriage of Kelley

In this proceeding for a dissolution of a marriage, the wife appeals from the trial court’s division of the marital assets. We modify the trial court’s decree.

Husband, 38, and wife, 33, had been married for ten and one-half years. They have one daughter, age six. Husband is a certified public accountant. He has been a sole practitioner since 1975. His income has increased at a steady pace until it reached $34,289 for the first six months of 1978.1

Wife was enrolled in Portland State University to study for a degree in accounting. Prior to the parties’ separation, she worked in her husband’s…