This section contains the nature of the case and procedural background.

Jane (W) and David (H) were married in 1973 and had three children. W filed for divorce and H stipulated that W would get custody of the two minor children and $300 in child support. They could not agree on an equitable distribution of property. The property was divided such that W received $69,878.22 worth of property and H received $14,846.15 of property. H argued that the trial court erred by treating the gifts each received during marriage as the separate property of each and excluding their value from the marital estate. H appealed.

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