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

Robert Guy, Jr. (H) and Audra Marian Guy (W) were married May 14, 1994. They were separated on April 12, 1997. No children were born to the couple. The couple was awarded a divorce on the grounds of irreconcilable differences on November 20, 1997. The chancellor attempted to distribute equitably the couple's marital assets. He valued W's nursing degree, which she had obtained during the marriage, at $35,000. He credited that $ 35,000 value amount to W's portion of the marital assets. That was the amount H spent on W's expenses and support while she pursued and completed her nursing degree during the couple's brief marriage. W appealed.

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