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Turner v. Turner9/30/2002
llant had already reported her husband's actions to the IRS. Anticipating that his wife would make good on her threat, appellee also informed the IRS of what had transpired. Consequently, Mr. Turner paid back taxes, penalties, and interest.
When the parties separated, appellee withdrew $48,000 from the parties' joint account, leaving an equal amount for appellant. Appellant responded by writing a check to herself for approximately $30,000, drawn on BSL. She justified her conduct by claiming she was attempting to prevent appellee from using Company money for drugs. At trial, appellee took the Fifth Amendment when questioned about the $48,000, and when asked about the $112,000 that he had taken in NC monies. He also declined to explain fully the use to which he put the money that he diverted from BSL.
The parties presented expert evidence at trial as to the value of BSL. Andrew R. Lombardo, who testified for appellee, valued the Company at $810,799 as of December 31, 1998. Appellant's expert, R. Christopher Rosenthal, appraised the Company at $1,081,310 as of the same date.
With respect to appellant's claim for alimony, she insisted that she should not have to find new employment, arguing that it is unfair for appellee to harvest all the benefits of their joint labor with respect to BSL, while she is forced to start over again. The following testimony is relevant:
[APPELLANT'S ATTORNEY]: What is it that you are seeking in these proceedings other than a divorce?
[APPELLANT]: Equality as far as income from our company.
[APPELLANT'S ATTORNEY]: What, if any, objection do you have to going out and getting a job now?
[APPELLANT]: I feel that after 25 years I paid my dues, and did, and, if he can stay [at BSL] and continue to reap the benefits of my efforts over 25 years, and I have to go and start all over again, it's just outrageous.
[APPELLEE'S ATTORNEY]: Since your separation you have never tried to get employment; is that correct?
[APPELLANT]: That's correct.
[APPELLEE'S ATTORNEY]: And the reason given the Master was that you have your own company. That was what you told her[?]
[APPELLANT]: Yes. I believe I am still part of this company.
[APPELLEE'S ATTORNEY]: And you don't feel that you are capable of working because it would be very difficult to work for someone else after working for yourself for so long, correct?
[APPELLANT]: I believe for some people it would be.
[APPELLEE'S ATTORNEY]: It would be hard for you to take directions from someone else[?]
[APPELLANT]: Yes. I'm used to giving directions.
[APPELLEE'S ATTORNEY]: And there are no other reasons why you're not capable of being employed other than that reason, correct, ma'am?
[APPELLANT]: As far as I know.
Lee Mintz, a certified rehabilitation counselor, testified as an expert for appellee. She completed an "employability assessment" of Ms. Turner and conducted a labor market survey. Premised upon Ms. Turner's work history and the survey, Ms. Mintz opined that Ms. Turner was employable and capable of earning a salary of about $35,000 per year. The following testimony of Ms. Mintz is noteworthy:
[MINTZ]: ... I was asked to determine Ms. Turner's employability and also to determine the salary that she would be able to earn given her skill, experience, etcetera.
labor market survey was performed of positions, recently advertised positions, that would encompass duties that were similar to the types of duties that [Ms.] Turner performed in her position and then salaries were named for
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