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Swanson v. Swanson6/30/2000
ment interest to Jeane on the community property used to pay George's separate loan and tax obligations. The case was then remanded to the magistrate division. Neither party appealed the district court's decision.
On remand, the case was assigned to Magistrate Judge Russell A. Comstock because Judge Neville had become a district judge during the first appeal. On remand, George filed a motion to reopen the characterization of the M-K settlement proceeds. In support of the motion, George argued that Jeane had changed her position with respect to the character of the settlement property by signing a petition before the United States Tax Court. In the petition, both parties jointly asserted that the M-K settlement proceeds were in the nature of a personal injury settlement. The trial court modified the divorce decree in accordance with the district court's appellate ruling, held a number of hearings, and entered an amended judgment and divorce decree.
While the appeal from the amended order was pending before the district court, the United States Tax Court entered a tax refund decision which was based on a stipulation between George and the IRS that the M-K settlement payments were non-taxable personal injury compensation . The case was remanded once again to determine whether the tax court's decision would have any effect on the trial court's decision. Notwithstanding the tax court's decision, the trial court declined to reconsider the community property characterization of the M-K termination settlement. The trial court issued its third amended judgment and decree of divorce. The district court affirmed the trial court's decision, and George appealed.
II. ISSUES ON APPEAL
The appellant presents the following issues on appeal:
A. Whether the trial court erred in declining to reopen its characterization of the M-K proceeds as community property.
B. Whether the trial court erred in ruling that the M-K settlement proceeds are community property.
C. Whether the trial court erred in not granting the motion to reconsider the community reimbursement for the payment of George's separate debts.
D. Whether the district court erred in affirming the findings, orders and decrees of the trial court.
On cross appeal, Jeane raises the following issue:
E. Whether the trial court erred in reversing its previous award of prejudgment interest on the community reimbursement claims.
III. STANDARD OF REVIEW
When reviewing the decision of a district court acting in its appellant capacity over a magistrate court, the Supreme Court reviews the magistrate judge's decision independently of, but with due regard for, the district court's intermediate appellate decision. See Henderson v. Smith, 128 Idaho 444, 447, 915 P.2d 6, 9 (1996); Balderson v. Balderson, 127 Idaho 48, 51, 896 P.2d 956, 959 (1995). The findings of the magistrate judge will be upheld by this Court if they are supported by substantial, competent evidence in the record. See Balderson, 127 Idaho at 51, 896 P.2d at 959. This Court exercises free review on issues of law encountered upon such review. See id.
IV. ANALYSIS
A. The Trial Court Did Not Err In Denying The Motion To Reopen The Characterization Issue.
George argues that the trial court erred in refusing to reconsider on remand its community property characterization of the M-K settlement proceeds. On the second appeal, the district court affirmed the trial court's refusal to reopen the issue, citing the "law of the case" doctrine as discussed by this Court in Thompson v. Pike, 125 Idaho 897, 901, 876 P.2d 595, 599 (1994),
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