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200314087 <br />which have been financed through the business and with loans signed by both the <br />parties. The increased value of the land should be considered marital property. <br />Petitioner should be allowed credit in an amount of $70,000 as agreed to by the <br />parties (see K12). <br />F. Life Insurance and Retirement Plans <br />Petitioner shall be awarded F1 and F5. Respondent shall be awarded F6, F7 and F8. <br />The evidence shows that prior to trial Petitioner cashed in F2, F3, and F4 which were <br />valued in the total amount of $26,606. Petitioner testified that he used the proceeds <br />from the insurance companies to pay on debts, "Gayle stuff', Mr. Yeagley's attorney <br />fees, Mr. Brock's attorney fees, loan on the business, and bills that were past due on <br />the business. Additionally, Exhibit 23, Darick Barnhart's individual tax return, <br />reflects on Line 16A that of the total of $26,604, $9,157 is subject to income tax <br />liability. The evidence also reflects that Mr. Yeagley was owed temporary attorney <br />fees of $5,000 by October 1, 1999. The Court has assumed that attorney fees to Mr. <br />Brock and Mr. Yeagley should be allowed in equal amounts of $5,000 and that <br />income tax liability shall be credited in the amount of $3,000, thus leaving $13,602 <br />as part of the marital estate. Although Petitioner claims that it was used to pay debts, <br />"Gayle stuff', loans on the business, and bills that were past due, no documentation <br />was provided and no amounts specified. Thus, for purposes of including these <br />amounts in the marital estate, the sum of $13,602 was used. <br />G. Miscellaneous <br />Petitioner shall be awarded G1, 1,000 shares of stock in Darick's Paint & Body, Inc <br />at a value of $60,905. Respondent shall be awarded G2 through G6. <br />The business known as Darick's Paint and Body, Inc. was incorporated in January, <br />1998. Prior to that time, the business had been a sole proprietorship owned by Darick <br />Barnhart. Mr. Barnhart started the business of Darick's Paint and Body, Inc. in <br />Merrick County in 1973. The business moved to Grand Island in 1977. Later auto <br />sales were added to the business. Both the Paint and Body Shop and auto sales assets <br />were conveyed to the corporation in 1998. The parties were married January 18, <br />1987. During the first years of the marriage the Respondent was employed at <br />Harrison's Cattle Company, but she later quit her job with Harrison's and began <br />working in the business. Her contributions and number of hours worked in the <br />business vary with the testimony of the Petitioner and Respondent. The Court <br />accepts that the Respondent worked full time in the business for a number of years <br />and contributed to procedures and promotions that increased the business of the <br />corporation. Respondent shall be entitled to any increases in value of the business <br />