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STATE OF MICHIGAN
COURT OF APPEALS


DAVID R. SKINNER, Plaintiff-Appellee, v DOLORES H. SKINNER, Defendant-Appellant.

UNPUBLISHED December 15, 2000

No. 216404 Washtenaw Circuit Court LC No. 97-008649-DO

Before: Owens, P.J., and Murphy and White, JJ. PER CURIAM. Defendant appeals as of right, challenging the property distribution and alimony provisions in a judgment of divorce. We reverse and remand for further proceedings. I The parties were divorced in 1998, after a thirteen-year marriage. Plaintiff was sixtythree years old and defendant was sixty-two. It was the second marriage for both parties. No children were born of the marriage. The parties waived any claim of fault. Plaintiff is a self-employed attorney who was affiliated with a partnership that was undergoing dissolution. Although plaintiff's health was stable, he was required to cut back his law practice and to avoid stress because of a heart attack in 1996. Plaintiff testified that, in 1997, his income was $52,736, although his partnership tax return for that year reflected a total income of $82,170. Plaintiff claimed that the difference was attributable to the sale of an office building owned by his professional corporation (PC)1 prior to the marriage (the "Adams property") and the purchase of a new office building. The Adams property was sold on a land contract for $150,188, and the PC was receiving $1,600 a month from that land contract. In 1997, plaintiff's current partnership purchased a new office building

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Michigan Law