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Navarro vs.  Navarro}{\fs20\insrsid3216921 , Opinion\tab Page }{\field{\*\fldinst {\fs20\insrsid3216921 PAGE }}{\fldrslt {\fs20\lang1024\langfe1024\noproof\insrsid13717624 6}}}{\fs20\insrsid3216921  of 9
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\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\b\insrsid3216921\charrsid13717624 IN THE SUPREME COURT OF GUAM}{\b\insrsid13717624 
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\par }\pard \qc \li0\ri0\nowidctlpar\tqc\tx4680\faauto\rin0\lin0\itap0\pararsid13717624 {\b\insrsid3216921\charrsid13717624 JUNKO NAVARRO,}{\insrsid3216921\charrsid13717624 
\par Plaintiff-Appellee,
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\par }\pard \qc \li0\ri0\nowidctlpar\tqc\tx4680\faauto\rin0\lin0\itap0\pararsid13717624 {\b\insrsid3216921\charrsid13717624 RUBEN Y. NAVARRO,}{\insrsid3216921\charrsid13717624 
\par Defendant-Appellant.}{\insrsid13717624 
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\par }\pard \qc \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid13717624 {\b\insrsid3216921\charrsid13717624 Filed:}{\b\insrsid13717624  }{\b\insrsid3216921\charrsid13717624 December 22, 2000}{\insrsid3216921\charrsid13717624 
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\par }\pard \qc \li0\ri0\nowidctlpar\tqc\tx4680\faauto\rin0\lin0\itap0\pararsid13717624 {\insrsid3216921\charrsid13717624 Supreme Court Case No.: CVA99-028
\par Superior Court Case No.: DM0089-98
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\par }\pard \qc \li0\ri0\nowidctlpar\tqc\tx4680\faauto\rin0\lin0\itap0\pararsid13717624 {\insrsid3216921\charrsid13717624 Appeal from the Superior Court of Guam
\par Argued and submitted on October 26, 2000
\par Hag\'e5t\'f1a, Guam
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\par Appearing for the Plaintiff-Appellee}{\insrsid3216921\charrsid13717624 :
\par Daniel S. Somerfleck, Esq.
\par Guam Legal Services Corp.
\par 113 Bradley Place
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\insrsid3216921\charrsid13717624 
\par }{\ul\insrsid3216921\charrsid13717624 Appearing for the Defendant-Appellant}{\insrsid3216921\charrsid13717624 :
\par Curtis C. Van de veld, Esq.
\par The Vandeveld Law Offices, P.C.
\par Union Bank Bldg., Suite 215
\par 194 Hernan Cortes Avenue
\par Hag\'e5t\'f1a, Guam 96910\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid3216921\charrsid13717624 \trowd \irow0\irowband0\lastrow 
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\par }{\insrsid3216921\charrsid13717624 BEFORE: BENJAMIN J.F. CRUZ, Chief Justice; PETER C. SIGUENZA, JR., Associate Justice; and JOHN A. MANGLONA, Designated Justice.
\par 
\par }{\b\insrsid3216921\charrsid13717624 CRUZ, C.J.:}{\b\insrsid3216921 
\par }{\insrsid13717624\charrsid13717624 
\par }{\b\insrsid3216921\charrsid13717624 [1]}{\insrsid3216921\charrsid13717624 \tab Defendant-Appellant, Ruben Y. Navarro, appeals from the trial court}{\insrsid4398590\charrsid13717624 '}{\insrsid3216921\charrsid13717624 
s judgment with regard to the division of community property and debt in this divorce action.}{\insrsid13717624  }{\insrsid3216921\charrsid13717624 He alleges that the trial court improperly ascertained the value of community property and de
bt and did not make an equal division as required in a divorce granted for irreconcilable differences.}{\insrsid13717624  }{\insrsid3216921\charrsid13717624 
We find that the trial court improperly assigned community tax liability to Defendant without adequate evidence of its value.}{\insrsid13717624  }{\insrsid3216921\charrsid13717624 We reverse this matter so
lely for reconsideration of community tax liability and the unresolved and undivided foreign and corporate community property assets.}{\insrsid13717624  }{\insrsid3216921\charrsid13717624 We affirm the trial court}{\insrsid4398590\charrsid13717624 '}{
\insrsid3216921\charrsid13717624 s division of all other community property and debt.
\par 
\par }\pard \qc \li0\ri0\nowidctlpar\tqc\tx4680\faauto\rin0\lin0\itap0\pararsid13717624 {\b\insrsid3216921\charrsid13717624 I.}{\insrsid3216921\charrsid13717624 
\par }\pard \qj \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid13717624 {\insrsid13717624\charrsid13717624 
\par }{\b\insrsid3216921\charrsid13717624 [2]}{\insrsid3216921\charrsid13717624 \tab On January 23, 1998, Plaintiff-Appellee, Junko}{\insrsid13717624  }{\insrsid3216921\charrsid13717624 Navarro (}{\insrsid3216921\charrsid13717624 {\field{\*\fldinst SYMBOL
 65 \\f "WP TypographicSymbols" \\s 12}{\fldrslt\f36\fs24}}}{\insrsid3216921\charrsid13717624 Junko}{\insrsid3216921\charrsid13717624 {\field{\*\fldinst SYMBOL 64 \\f "WP TypographicSymbols" \\s 12}{\fldrslt\f36\fs24}}}{\insrsid3216921\charrsid13717624 
), filed a Petition for Protection from Abuse and Complaint for Divorce.}{\insrsid13717624  }{\insrsid3216921\charrsid13717624 In the Complaint, Junko sought dissolution of her marriage from Defendant-Appellant, Ruben Y. Navarro (}{
\insrsid3216921\charrsid13717624 {\field{\*\fldinst SYMBOL 65 \\f "WP TypographicSymbols" \\s 12}{\fldrslt\f36\fs24}}}{\insrsid3216921\charrsid13717624 Ruben}{\insrsid3216921\charrsid13717624 {\field{\*\fldinst SYMBOL 64 \\f "WP TypographicSymbols"
 \\s 12}{\fldrslt\f36\fs24}}}{\insrsid3216921\charrsid13717624 ) and division of the community property.}{\insrsid13717624  }{\insrsid3216921\charrsid13717624 On April 1, 1998, Ruben filed an Answer to Complaint and Counterclaim for Divo
rce which sought the same remedies.}{\insrsid13717624 
\par 
\par }{\b\insrsid3216921\charrsid13717624 [3]}{\insrsid3216921\charrsid13717624 \tab Trial was held on April 13, 14, 15,16, and 22, 1999 and on June 1, 1999.}{\insrsid13717624  }{\insrsid3216921\charrsid13717624 
Ruben had been represented by counsel up until April 22, 1999 when, at trial, he dismissed his attorney.}{\insrsid13717624  }{\insrsid3216921\charrsid13717624 The court continued the trial until June 1, 1999 in order for Ruben to find new counsel.}{
\insrsid13717624  }{\insrsid3216921\charrsid13717624 On that date, Ruben failed to appear and the court rendered judgment granting divorce on the ground of irreconcilable differences and dividing the community property and debt.}{\insrsid13717624  }{
\insrsid3216921\charrsid13717624 On June 14, 1999, the trial court filed both an Interlocutory Judgment of Divorce and a Final Judgment of Divorce }{\i\insrsid3216921\charrsid13717624 nunc pro tunc}{\insrsid3216921\charrsid13717624  to June 1, 1999.}{
\insrsid13717624  }{\insrsid3216921\charrsid13717624 The trial court reserved judgment on the division of unproven corporate community property assets in Guam and found that it lacked jurisdiction over unproven community property in New Zealand.}{
\insrsid13717624 
\par 
\par }{\b\insrsid3216921\charrsid13717624 [4]}{\insrsid3216921\charrsid13717624 \tab 
On appeal, Ruben contends that the trial court erred in distributing the community property and debt without adequate evidence of the tax debt and in not considering in its divisi
on, money allegedly taken by Junko from the sale of New Zealand properties for her use only.}{\insrsid13717624  }{\insrsid3216921\charrsid13717624 
Ruben also contends that the trial court erred in its valuation of the certain community property, namely the seventeen investment diamonds purchased during the marriage.}{\insrsid13717624 
\par 
\par }\pard \qc \li0\ri0\nowidctlpar\tqc\tx4680\faauto\rin0\lin0\itap0\pararsid13717624 {\b\insrsid3216921\charrsid13717624 II.}{\insrsid13717624 
\par }\pard \qj \li0\ri0\nowidctlpar\tqc\tx4680\faauto\rin0\lin0\itap0\pararsid13717624 {\insrsid13717624 
\par }\pard \qj \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid13717624 {\b\insrsid3216921\charrsid13717624 [5]}{\insrsid3216921\charrsid13717624 \tab This court has jurisdiction over this appeal from a final judgment.}{\insrsid13717624  }{
\insrsid3216921\charrsid13717624 Title 7 GCA }{\insrsid3216921\charrsid13717624 {\field{\*\fldinst SYMBOL 39 \\f "WP TypographicSymbols" \\s 12}{\fldrslt\f36\fs24}}}{\insrsid3216921\charrsid13717624  3107, (1994).}{\insrsid13717624 
\par 
\par }{\b\insrsid3216921\charrsid13717624 [6]}{\insrsid3216921\charrsid13717624 \tab The trial court}{\insrsid4398590\charrsid13717624 '}{\insrsid3216921\charrsid13717624 s division of community property is reviewed for abuse of discretion.}{\insrsid13717624  
}{\i\insrsid3216921\charrsid13717624 Rinehart v. Rinehart}{\insrsid3216921\charrsid13717624 , 2000 Guam14, }{\insrsid3216921\charrsid13717624 {\field{\*\fldinst SYMBOL 38 \\f "WP TypographicSymbols" \\s 12}{\fldrslt\f36\fs24}}}{
\insrsid3216921\charrsid13717624  7 (reviewing the trial court}{\insrsid4398590\charrsid13717624 '}{\insrsid3216921\charrsid13717624 
s decision to compel husband to reimburse the community for payment of his student loan obtained prior to the marriage for an abuse of discretion); }{\i\insrsid3216921\charrsid13717624 In re Marriage of Quay}{\insrsid3216921\charrsid13717624 
, 18 Cal.App.4th 961, 966, 22 Cal.Rptr.2d 537, 540 (Cal. Ct. App. 1993).}{\insrsid13717624  }{\insrsid3216921\charrsid13717624 Abuse of discretion occurs when a trial court}{\insrsid4398590\charrsid13717624 '}{\insrsid3216921\charrsid13717624 
s decision is based on an erroneous conclusion of law or where the record contains no evidence upon which a court could have rationally based its decision."}{\insrsid13717624  }{\i\insrsid3216921\charrsid13717624 Lujan v. Lujan}{
\insrsid3216921\charrsid13717624 , 2000 Guam 21, }{\insrsid3216921\charrsid13717624 {\field{\*\fldinst SYMBOL 38 \\f "WP TypographicSymbols" \\s 12}{\fldrslt\f36\fs24}}}{\insrsid3216921\charrsid13717624  8;}{\i\insrsid3216921\charrsid13717624 
 Midsea Industrial, Inc. v. HK Engineering, LTD}{\insrsid3216921\charrsid13717624 ., 1998 Guam 14, }{\insrsid3216921\charrsid13717624 {\field{\*\fldinst SYMBOL 38 \\f "WP TypographicSymbols" \\s 12}{\fldrslt\f36\fs24}}}{\insrsid3216921\charrsid13717624 
 4 (citation omitted).}{\insrsid13717624 
\par 
\par }\pard \qc \li0\ri0\nowidctlpar\tqc\tx4680\faauto\rin0\lin0\itap0\pararsid13717624 {\b\insrsid3216921\charrsid13717624 III.}{\insrsid13717624 
\par }\pard \qj \li0\ri0\nowidctlpar\tqc\tx4680\faauto\rin0\lin0\itap0\pararsid13717624 {\insrsid13717624 
\par }\pard \qj \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid13717624 {\b\insrsid3216921\charrsid13717624 [7]}{\insrsid3216921\charrsid13717624 \tab Pursuant to Guam}{\insrsid4398590\charrsid13717624 '}{\insrsid3216921\charrsid13717624 
s divorce laws, community property in a divorce granted for irreconcilable differences must be divided equally.}{\insrsid13717624  }{\insrsid3216921\charrsid13717624 Specifically, the law provides:}{\insrsid13717624 
\par 
\par }\pard \qj \li720\ri720\nowidctlpar\faauto\rin720\lin720\itap0\pararsid13717624 {\insrsid3216921\charrsid13717624 Disposition of Community Property.}{\insrsid13717624 
\par }\pard \qj \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid13717624 {\insrsid13717624 
\par }\pard \qj \fi720\li720\ri720\nowidctlpar\faauto\rin720\lin720\itap0\pararsid13717624 {\insrsid3216921\charrsid13717624 
In case of the dissolution of marriage by the decree of a court of competent jurisdiction, the community property, and the homestead, shall be assigned as follows:}{\insrsid13717624 
\par }\pard \qj \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid13717624 {\insrsid13717624 
\par }\pard \qj \fi720\li720\ri720\nowidctlpar\faauto\rin720\lin720\itap0\pararsid13717624 {\insrsid3216921\charrsid13717624 (a) If the decree be rendered on the ground of adultery or extreme cruelty, the community p
roperty shall be assigned to respective parties in such proportions as the court, from all the facts in the case, and the condition of the parties, may deem just.}{\insrsid13717624 
\par }\pard \qj \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid13717624 {\insrsid13717624 
\par }\pard \qj \fi720\li720\ri720\nowidctlpar\faauto\rin720\lin720\itap0\pararsid13717624 {\insrsid3216921\charrsid13717624 (b) }{\b\insrsid3216921\charrsid13717624 If the decree be rendered on any other ground than that of adultery or extreme cruelty, 
the community property shall be equally divided between the parties}{\insrsid3216921\charrsid13717624 .}{\insrsid13717624 
\par }\pard \qj \li0\ri720\nowidctlpar\faauto\rin720\lin0\itap0\pararsid13717624 {\insrsid13717624 
\par }\pard \qj \fi720\li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid13717624 {\insrsid3216921\charrsid13717624 . . . .}{\insrsid13717624 
\par }\pard \qj \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid13717624 {\insrsid13717624 
\par }{\insrsid3216921\charrsid13717624 Title 19 GCA }{\insrsid3216921\charrsid13717624 {\field{\*\fldinst SYMBOL 39 \\f "WP TypographicSymbols" \\s 12}{\fldrslt\f36\fs24}}}{\insrsid3216921\charrsid13717624  8411, (1994) (emphasis added).}{\insrsid13717624  }{
\insrsid3216921\charrsid13717624 Thus, because the divorce in the instance case was not granted on the ground of extreme cruelty, the trial court was required to make an equal division of the community property.}{\insrsid13717624 
\par 
\par }{\b\insrsid3216921\charrsid13717624 [8]}{\insrsid3216921\charrsid13717624 \tab In a divorce action, a trial court has broad discretion to divide community assets in any fashion which complies with the provisions of the applicable statute.}{
\insrsid13717624  }{\i\insrsid3216921\charrsid13717624 See In re Marriage of Bergman}{\insrsid3216921\charrsid13717624 , 168 Cal.App.3d 742, 749, 214 Cal.Rptr. 661 (Cal. Ct. App. 1985) (citations omitted).}{\insrsid13717624  }{
\insrsid3216921\charrsid13717624 On appeal, the division of community property should not be disturbed unless there is an }{\insrsid3216921\charrsid13717624 {\field{\*\fldinst SYMBOL 65 \\f "WP TypographicSymbols" \\s 12}{\fldrslt\f36\fs24}}}{
\insrsid3216921\charrsid13717624 obvious unfairness}{\insrsid3216921\charrsid13717624 {\field{\*\fldinst SYMBOL 64 \\f "WP TypographicSymbols" \\s 12}{\fldrslt\f36\fs24}}}{\insrsid3216921\charrsid13717624  in the trial court}{
\insrsid4398590\charrsid13717624 '}{\insrsid3216921\charrsid13717624 s division.}{\insrsid13717624  }{\i\insrsid3216921\charrsid13717624 Muther v. Muther}{\insrsid3216921\charrsid13717624 
, 212 Cal. App.2d 778, 783, 28 Cal.Rptr. 200, 203 (Cal. Dist. Ct. App. 1963).}{\insrsid13717624 
\par 
\par }{\b\insrsid3216921\charrsid13717624 [9]}{\insrsid3216921\charrsid13717624 \tab At the heart of Ruben}{\insrsid4398590\charrsid13717624 '}{\insrsid3216921\charrsid13717624 s appeal is the allegation th
at the trial court did not properly ascertain the value of the community property and debt.}{\insrsid13717624  }{\insrsid3216921\charrsid13717624 However, it is not the burden of the trial}{\insrsid13717624  }{\insrsid3216921\charrsid13717624 
court to prove valuation.}{\insrsid13717624  }{\insrsid3216921\charrsid13717624 This burden lies with the party who seeks the division of community property.}{\insrsid13717624  }{\i\insrsid3216921\charrsid13717624 Baker v. Baker}{
\insrsid3216921\charrsid13717624 , 98 Cal.App.2d 424, 425, 220 P.2d 576, 577 (Cal. Dist. Ct. App. 1950).}{\insrsid13717624  }{\insrsid3216921\charrsid13717624 
In this case, both Ruben and Junko filed claims for divorce and in each claim they asked the court to divide the community property.}{\insrsid13717624  }{\insrsid3216921\charrsid13717624 Therefore, each had the burden of proving the va
lue of the community property and debt.}{\insrsid13717624 
\par 
\par }{\b\insrsid3216921\charrsid13717624 [10]}{\insrsid3216921\charrsid13717624 \tab 
The record before this court shows that trial in this matter extended over a period of six days. Careful review of the transcripts shows that much of the testimony offered by each party concerned the community property.}{\insrsid13717624  }{
\insrsid3216921\charrsid13717624 However, it is clear from the record that for some of the community property items, only one party offered any estimation of valuation and for other items neither party gave any estimate.}{\insrsid13717624  }{
\insrsid3216921\charrsid13717624 In }{\i\insrsid3216921\charrsid13717624 Zar v. Zar}{\insrsid3216921\charrsid13717624 , 154 Cal.App.2d 681, 316 P.2d 685 (Cal. Dist. Ct. App. 1957), a wife was dissatisfied with the trial court}{
\insrsid4398590\charrsid13717624 '}{\insrsid3216921\charrsid13717624 s division of community property in her divorce action.}{\insrsid13717624  }{\insrsid3216921\charrsid13717624 
She alleged on appeal that there was no evidence of value of the property and thus no adequate basis for distribution by the court.}{\insrsid13717624  }{\i\insrsid3216921\charrsid13717624 Id.}{\insrsid3216921\charrsid13717624 
 154 Cal.App.2d at 683, 316 P.2d at 686.}{\insrsid13717624  }{\insrsid3216921\charrsid13717624 The appellate court denied her request to modify the}{\insrsid13717624  }{\insrsid3216921\charrsid13717624 
division of property because she failed to introduce evidence of value and failed to object to the decision without reported evidence of value.}{\insrsid13717624  }{\i\insrsid3216921\charrsid13717624 Id.}{\insrsid3216921\charrsid13717624  154 Cal.Ap
p.2d at 684, 316 P.2d at 687.}{\insrsid13717624  }{\insrsid3216921\charrsid13717624 
The court determined that the wife had affirmatively agreed that the matter be decided upon the record as presented at trial, that is without evidence of value of the community property at issue.}{\insrsid13717624  }{\i\insrsid3216921\charrsid13717624 Id.
}{\insrsid3216921\charrsid13717624 154 Cal.App.2d at 684-685, 316 P.2d at 687.}{\insrsid13717624  }{\insrsid3216921\charrsid13717624 //}{\insrsid13717624 
\par 
\par }{\insrsid3216921\charrsid13717624 The court opined:}{\insrsid13717624 
\par 
\par }\pard \qj \li720\ri720\nowidctlpar\faauto\rin720\lin720\itap0\pararsid13717624 {\insrsid3216921\charrsid13717624 
[O]ne may not raise a question on appeal where he has assented to or recognized the validity of the matter or proceeding in the court below, unless fundamental error is involved. . . .}{\insrsid13717624  }{\insrsid3216921\charrsid13717624 An appellant
 cannot assert as error a procedure to which he assented at trial. . . . It is apparent that the error here alleged could have been readily and promptly cured at the trial if any objection had there been raised. Fairness to trial court and counsel, respec
t for the need for finality, and distaste for procedures which would enable a party to accept desired results while avoiding adverse decisions, all suggest that appellant should have made her position known to the trial court.}{\insrsid13717624 
\par }\pard \qj \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid13717624 {\insrsid13717624 
\par }{\i\insrsid3216921\charrsid13717624 Id.}{\insrsid3216921\charrsid13717624  (citations omitted).}{\insrsid13717624  }{\insrsid3216921\charrsid13717624 Likewise, Ruben bore the burden of establishing the value of community property at trial.}{
\insrsid13717624  }{\insrsid3216921\charrsid13717624 Where he failed to provide or contest valuation, the trial court was well within its discretion to accept the values provided by Junko.}{\insrsid13717624 
\par 
\par }{\b\insrsid3216921\charrsid13717624 [11]}{\insrsid3216921\charrsid13717624 \tab However, with regard to the tax liability, both parties indicated in their claims for divorce that the government placed liens on their assets.}{\insrsid13717624  }{
\insrsid3216921\charrsid13717624 From the transcripts, it is evident that the liens were placed because of taxes owed.}{\insrsid13717624  }{\insrsid3216921\charrsid13717624 Transcript, Vol. III, p. 49 (Jury Trial, Apr. 15, 1999).}{\insrsid13717624  }{
\insrsid3216921\charrsid13717624 Junko testified that she sent $3000 per month to Ruben}{\insrsid4398590\charrsid13717624 '}{\insrsid3216921\charrsid13717624 s then attorney towards the satisfaction of the tax debt.}{\insrsid13717624  }{
\i\insrsid3216921\charrsid13717624 Id.}{\insrsid3216921\charrsid13717624  at 50.}{\insrsid13717624  }{\insrsid3216921\charrsid13717624 However, no other substantive testimony on the tax liability was offered by either party.}{\insrsid13717624  }{
\insrsid3216921\charrsid13717624 Thus, the trial court had no evidence of the actual value of the tax liability as indicated in its Interlocutory Judgment of Divorce which assigned all }{\insrsid3216921\charrsid13717624 {\field{\*\fldinst SYMBOL 65 \\f 
"WP TypographicSymbols" \\s 12}{\fldrslt\f36\fs24}}}{\insrsid3216921\charrsid13717624 income tax liability of either party, }{\b\insrsid3216921\charrsid13717624 if any}{\insrsid3216921\charrsid13717624 ,}{\insrsid3216921\charrsid13717624 
{\field{\*\fldinst SYMBOL 64 \\f "WP TypographicSymbols" \\s 12}{\fldrslt\f36\fs24}}}{\insrsid3216921\charrsid13717624  to Ruben.}{\insrsid13717624  }{\i\insrsid3216921\charrsid13717624 Navarro v. Navarro}{\insrsid3216921\charrsid13717624 
, DM0089-98 (Super. Ct. Guam, June 14, 1999) (emphasis added).}{\insrsid13717624  }{\insrsid3216921\charrsid13717624 With no evidence whatsoever of the value of the tax liability, there was no rational basis for the trial court}{
\insrsid4398590\charrsid13717624 '}{\insrsid3216921\charrsid13717624 s decision.}{\insrsid13717624  }{\i\insrsid3216921\charrsid13717624 See}{\insrsid3216921\charrsid13717624  }{\i\insrsid3216921\charrsid13717624 Lujan}{\insrsid3216921\charrsid13717624 
, 2000 Guam 21 at }{\insrsid3216921\charrsid13717624 {\field{\*\fldinst SYMBOL 38 \\f "WP TypographicSymbols" \\s 12}{\fldrslt\f36\fs24}}}{\insrsid3216921\charrsid13717624  8;}{\i\insrsid3216921\charrsid13717624  Midsea}{\insrsid3216921\charrsid13717624 
, 1998 Guam 14 at }{\insrsid3216921\charrsid13717624 {\field{\*\fldinst SYMBOL 38 \\f "WP TypographicSymbols" \\s 12}{\fldrslt\f36\fs24}}}{\insrsid3216921\charrsid13717624  4.}{\insrsid13717624  }{\insrsid3216921\charrsid13717624 We hold, ther
efore, that the trial court abused its discretion when it assigned the tax liability to Ruben.}{\insrsid13717624 
\par 
\par }{\b\insrsid3216921\charrsid13717624 [12]}{\insrsid3216921\charrsid13717624 \tab As for the value of the investment diamonds, Ruben argues that the trial court erred in using the insurance appraisals of the diamonds to valu
e the diamonds. in the property division.}{\insrsid13717624  }{\insrsid3216921\charrsid13717624 He points out that during the trial the court said it would take the middle ground of the values submitted by both parties.}{\insrsid13717624  }{
\insrsid3216921\charrsid13717624 Transcript, Vol. VI, p. 30 (Jury Trial, June 1, 1999).}{\insrsid13717624  }{\insrsid3216921\charrsid13717624 Ruben asserts that the middle gr
ound should be between the purchase value of the diamonds ($250,000) and the insurance replacement value of the diamonds ($367,549).}{\insrsid13717624 
\par 
\par }{\b\insrsid3216921\charrsid13717624 [13]}{\insrsid3216921\charrsid13717624 \tab However, the mere fact that the trial court said it would take the middle value in its oral pronouncement yet used the appraised value is not dispositive.}{\insrsid13717624  
}{\insrsid3216921\charrsid13717624 The evidence offered by Ruben on the value of the diamonds consisted of his testimony that he paid between $200,000 to $250,000 for the diamonds.}{\insrsid13717624  }{\insrsid3216921\charrsid13717624 
He offered no documentation to corroborate his testimony.}{\insrsid13717624  }{\insrsid3216921\charrsid13717624 Conversely, Junko}{\insrsid4398590\charrsid13717624 '}{\insrsid3216921\charrsid13717624 
s evidence consisting of the actual insurance appraisal documents setting the replacement value of the diamonds at $367,549.}{\insrsid13717624  }{\insrsid3216921\charrsid13717624 
To contest the appraisal values, Ruben testified that the actual market value of the diamonds was between ten and twenty-five percent of the replacement value.}{\insrsid13717624  }{\insrsid3216921\charrsid13717624 
However, aside from his verbal testimony, Ruben failed to substantiate this statement.}{\insrsid13717624  }{\insrsid3216921\charrsid13717624 
Ruben argues that if the court used the middle ground value of the diamonds, his total value of community property would be significantly less than the value of community property received by Junko.}{\insrsid13717624  }{\insrsid3216921\charrsid13717624 
However, the trial court applied the appraised value of the diamonds which, Ruben admits, resulted in his receipt of considerably more community property value than that received by Junko.}{\insrsid13717624  }{\insrsid3216921\charrsid13717624 
Thus, we cannot say that the trial court erred in using the appraisals instead of the middle value.}{\insrsid13717624  }{\insrsid3216921\charrsid13717624 The appraisals offered a rational basis for the trial court}{\insrsid4398590\charrsid13717624 '}{
\insrsid3216921\charrsid13717624 s decision and we hold that there was no abuse in discretion.}{\insrsid13717624  }{\i\insrsid3216921\charrsid13717624 See}{\insrsid3216921\charrsid13717624  }{\i\insrsid3216921\charrsid13717624 Lujan}{
\insrsid3216921\charrsid13717624 , 2000 Guam 21 at }{\insrsid3216921\charrsid13717624 {\field{\*\fldinst SYMBOL 38 \\f "WP TypographicSymbols" \\s 12}{\fldrslt\f36\fs24}}}{\insrsid3216921\charrsid13717624  8;}{\i\insrsid3216921\charrsid13717624  Midsea}{
\insrsid3216921\charrsid13717624 , 1998 Guam 14 at }{\insrsid3216921\charrsid13717624 {\field{\*\fldinst SYMBOL 38 \\f "WP TypographicSymbols" \\s 12}{\fldrslt\f36\fs24}}}{\insrsid3216921\charrsid13717624  4.}{\insrsid13717624 
\par 
\par }{\b\insrsid3216921\charrsid13717624 [14]}{\insrsid3216921\charrsid13717624 \tab Ruben contends that Junko received substantial amounts of money from the sale of the New Zealand properties and th
at the evidence at trial showed that she had bank accounts with significant balances.}{\insrsid13717624  }{\insrsid3216921\charrsid13717624 He argues that the trial court did}{\insrsid13717624  }{\insrsid3216921\charrsid13717624 
not consider these assets in its division of community property.}{\insrsid13717624 
\par 
\par }{\b\insrsid3216921\charrsid13717624 [15]}{\insrsid3216921\charrsid13717624 \tab The record shows that both parties offered testimony on the sales of real and personal property and the transfer of funds from those sales into Junko}{
\insrsid4398590\charrsid13717624 '}{\insrsid3216921\charrsid13717624 s accounts.}{\insrsid13717624  }{\insrsid3216921\charrsid13717624 There was also testimony that Junko spent substantial sums of money on the family}{\insrsid4398590\charrsid13717624 '}{
\insrsid3216921\charrsid13717624 s living expenses and Ruben}{\insrsid4398590\charrsid13717624 '}{\insrsid3216921\charrsid13717624 s legal fees from cases unrelated to the instant case.}{\insrsid13717624  }{\insrsid3216921\charrsid13717624 
Transcript, Vol. III, p.64 (Jury Trial, Apr. 15, 1999).}{\insrsid13717624  }{\insrsid3216921\charrsid13717624 Junko also testified that large amounts of money were spent on Ruben}{\insrsid4398590\charrsid13717624 '}{\insrsid3216921\charrsid13717624 
s admitted drug habit.}{\insrsid13717624  }{\i\insrsid3216921\charrsid13717624 Id.}{\insrsid13717624  }{\insrsid3216921\charrsid13717624 pp. 65 and 69.}{\insrsid13717624  }{\insrsid3216921\charrsid13717624 
This evidence was before the court when it divided the community property.}{\insrsid13717624  }{\insrsid3216921\charrsid13717624 
Given that both parties provided testimony on this issue and the broad discretion trial courts possess in the division of community assets, we cannot say that the court had no rational basis upon which to make its decision.}{\insrsid13717624  }{
\i\insrsid3216921\charrsid13717624 See}{\insrsid3216921\charrsid13717624  }{\i\insrsid3216921\charrsid13717624 Lujan}{\insrsid3216921\charrsid13717624 , 2000 Guam 21 at }{\insrsid3216921\charrsid13717624 {\field{\*\fldinst SYMBOL 38 \\f 
"WP TypographicSymbols" \\s 12}{\fldrslt\f36\fs24}}}{\insrsid3216921\charrsid13717624  8;}{\i\insrsid3216921\charrsid13717624  Midsea}{\insrsid3216921\charrsid13717624 , 1998 Guam 14 at }{\insrsid3216921\charrsid13717624 {\field{\*\fldinst SYMBOL 38 \\f 
"WP TypographicSymbols" \\s 12}{\fldrslt\f36\fs24}}}{\insrsid3216921\charrsid13717624  4.}{\insrsid13717624 
\par 
\par }{\b\insrsid3216921\charrsid13717624 [16]}{\insrsid3216921\charrsid13717624 \tab Moreover, this court recently held that absent proof of the enhancement of a spouse}{\insrsid4398590\charrsid13717624 '}{\insrsid3216921\charrsid13717624 
s separate property, there should be no reimbursement to the community.}{\insrsid13717624  }{\i\insrsid3216921\charrsid13717624 Rinehart}{\insrsid3216921\charrsid13717624 , 2000 Guam 14, at }{\insrsid3216921\charrsid13717624 {\field{\*\fldinst SYMBOL
 38 \\f "WP TypographicSymbols" \\s 12}{\fldrslt\f36\fs24}}{\field{\*\fldinst SYMBOL 38 \\f "WP TypographicSymbols" \\s 12}{\fldrslt\f36\fs24}}}{\insrsid3216921\charrsid13717624  19-20.}{\insrsid13717624  }{\insrsid3216921\charrsid13717624 
In the present case, there is no evidence in the record that Junko used these funds to enhance identifiable separate property.}{\insrsid13717624  }{\insrsid3216921\charrsid13717624 
Thus, there was no abuse of discretion by the trial court in not requiring Junko to reimburse the community or in not accounting for these}{\insrsid13717624  }{\insrsid3216921\charrsid13717624 funds in the division of the community property.}{
\insrsid13717624 
\par 
\par }\pard \qc \li0\ri0\nowidctlpar\tqc\tx4680\faauto\rin0\lin0\itap0\pararsid13717624 {\b\insrsid3216921\charrsid13717624 IV.}{\insrsid13717624 
\par }\pard \qj \li0\ri0\nowidctlpar\tqc\tx4680\faauto\rin0\lin0\itap0\pararsid13717624 {\insrsid13717624 
\par }\pard \qj \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid13717624 {\b\insrsid3216921\charrsid13717624 [17]}{\insrsid3216921\charrsid13717624 \tab 
The assignment of community tax debt to one party without any evidence of value was an abuse of discretion.}{\insrsid13717624  }{\insrsid3216921\charrsid13717624 This case is }{\b\insrsid3216921\charrsid13717624 REMANDED}{\insrsid3216921\charrsid13717624 
 solely for reconsideration of the community tax liability and for proper assignment thereof.}{\insrsid13717624  }{\insrsid3216921\charrsid13717624 The trial court}{\insrsid4398590\charrsid13717624 '}{\insrsid3216921\charrsid13717624 
s division of all other community property and debts is }{\b\insrsid3216921\charrsid13717624 AFFIRMED}{\insrsid3216921\charrsid13717624 .}{\insrsid13717624  }{\insrsid3216921\charrsid13717624 
We note with dismay that the trial court left unresolved corporate assets and foreign real property assets that the parties failed to prove were community property and for which the parties failed to provide any valuation.}{\insrsid13717624  }{
\insrsid3216921\charrsid13717624 Upon remand, the trial court should resolve these issues.}{\insrsid13717624 
\par }\pard \qj \li0\ri0\nowidctlpar\tx-1440\faauto\rin0\lin0\itap0\pararsid13717624 {\insrsid13717624 
\par }\pard \qc \li0\ri0\nowidctlpar\tx-1440\faauto\rin0\lin0\itap0\pararsid13717624 {\insrsid3216921\charrsid13717624 PETER C.}{\insrsid13717624  }{\insrsid3216921\charrsid13717624 SIGUENZA, JR.\tab \tab \tab JOHN A.}{\insrsid13717624  }{
\insrsid3216921\charrsid13717624 MANGLONA
\par Associate Justice\tab \tab \tab \tab Designated Justice}{\insrsid13717624 
\par }\pard \qj \li0\ri0\nowidctlpar\tx-1440\faauto\rin0\lin0\itap0\pararsid13717624 {\insrsid13717624 
\par }\pard \qc \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid13717624 {\insrsid3216921\charrsid13717624 BENJAMIN J.}{\insrsid13717624  }{\insrsid3216921\charrsid13717624 F.}{\insrsid13717624  }{\insrsid3216921\charrsid13717624 CRUZ
\par Chief Justice
\par }}