Danny Lucas v. Christie Lucas
Opinion
IN THE INTERMEDIATE COURT OF APPEALS OF WEST VIRGINIA FILED August 6, 2026
DANNY LUCAS, ASHLEY N. DEEM, CHIEF DEPUTY CLERK Respondent Below, Petitioner INTERMEDIATE COURT OF APPEALS OF WEST VIRGINIA
v.) No. 25-ICA-296 (Fam. Ct. Kanawha Cnty. Case No. FC-20-2021-D-1067)
CHRISTIE LUCAS, Petitioner Below, Respondent
MEMORANDUM DECISION
Petitioner Danny Lucas (“Husband”) appeals the Family Court of Kanawha County’s July 1, 2025, Final Order, ruling on his contempt petition against Respondent Christie Lucas (“Wife”). Wife filed a response.1 Husband filed a reply.
This Court has jurisdiction over this appeal pursuant to West Virginia Code § 51-
11-4 (2024). After considering the parties’ arguments, the record on appeal, and the applicable law, this Court finds no substantial question of law and no prejudicial error. For these reasons, a memorandum decision affirming the family court’s order is appropriate under Rule 21 of the West Virginia Rules of Appellate Procedure.
The underlying facts are not in dispute. The parties were divorced pursuant to an order entered by the family court on April 12, 2022. As part of the divorce, they executed a settlement agreement dated March 22, 2022. The court ratified the settlement agreement and included explicit findings in the divorce order regarding the agreement’s validity and that the parties agreed to its terms. A signed copy of the agreement was attached to the divorce order. Pertinent to this appeal, the attached agreement stated that Wife agreed to make a $20,000 equalization payment to Husband under the following terms:
Twenty Thousand Dollars ($20,000.00) to be paid by [Wife] to [Husband]. This sum shall be paid upon the refinance of the parties’ former marital residence. [Wife] shall immediately commence the process to refinance the former marital residence[,] and she shall make good faith efforts to refinance the home. In no event, shall [Wife] take more than three (3) years from March 22, 2022, to pay this portion of the equalization payment.
1 Husband is represented by James M. Pierson, Esq. Wife is represented by Thomas H. Peyton, Esq.
The attached agreement also included handwritten modifications concerning the equalization payment and Wife’s obligation to refinance the former marital residence. The notation “$20k @ 4%” was added to the equalization-payment provision, and the refinance language was modified to state that Wife was to “begin [the] process to refi[nance] immediately and make continuing good faith efforts to refi[nance], but in no event later than 3 years after today’s date.” Additionally, pursuant to the settlement agreement, Wife agreed to be responsible for “all remaining debt, including taxes,” and the parties agreed to file a joint tax return for the 2021 calendar year in an effort to reduce their joint tax liability.
Prior to this appeal, Wife filed a contempt petition against Husband in 2023, alleging that he had failed to comply with certain obligations imposed by the divorce order. Following a hearing, the family court entered an order holding Husband in contempt and ordering him to pay $2,000 for Wife’s attorney’s fees. Neither party appealed this order. The record reflects that Husband paid Wife’s former counsel the amount owed, but Wife was unaware that the payment had been made.
Also in 2023, the parties were subjected to a state consumer sales tax audit, which resulted in them owing additional tax liabilities. The audit concerned two sole proprietorships the parties had operated during the marriage: a taxidermy business and a livestock stable business. Although these businesses were not expressly addressed in the divorce order, in the order at issue in this appeal the family court found that the divorce order treated the businesses’ income as marital property and that, under the parties’ settlement agreement, Husband received the assets of the taxidermy business while Wife received the assets of the stable business. The order on appeal also contains an express finding that the prospect of an audit and related tax debt were not contemplated by the divorce order.
As it relates to the present appeal, on or about March 26, 2025, Wife sent Husband $14,308.69 in purported satisfaction of the $20,000 equalization payment as required by the divorce order, along with a letter explaining that the reduced payment amount reflected certain offsets to which she believed she was entitled. In this letter, Wife explained that first, she deducted the $2,000 in attorney’s fees previously awarded by the family court, which she believed remained unpaid. Second, she deducted $3,591.31, representing one- half of the amounts she paid to an accounting firm ($1,065.25) that represented the parties’ businesses in the state consumer sales tax audit and to the State ($2,506.06) to satisfy the parties’ tax debt discovered by the audit. In her letter, Wife contended that Husband was responsible for one-half of the audit-related debt and expenses because the settlement agreement did not assign her sole responsibility for post-divorce tax liabilities arising from their former marital businesses.
In response, Husband asserted that Wife’s payment did not satisfy her obligation and demanded payment of the full equalization amount without any offsets, plus
four-percent interest. Wife made no further payments. As a result, Husband filed the underlying contempt petition on May 7, 2025. He alleged that, under the divorce order, he was entitled to an equalization payment of $20,000 plus four-percent interest, and that Wife’s failure to remit the full amount constituted a willful and contumacious violation of the order. Husband requested a finding of contempt and an award of his reasonable attorney’s fees.
The family court heard Husband’s petition on June 12, 2025, and, after considering the matter, entered the order now on appeal. In its order, the court found that the divorce order required Ms. Lucas to pay Mr. Lucas a $20,000 equalization payment no later than three years after March 22, 2022. The court further found that the handwritten notation “4%” on the settlement agreement, which the court had ratified and incorporated into the divorce order, referred to the interest applicable to that payment. However, the court determined that this notation was ambiguous. As such, the court interpreted the divorce order as a whole and concluded that the 4% interest rate applied to the equalization payment beginning three years after March 22, 2022.
Addressing Wife’s claimed offsets, the court found that Husband had already paid the court-ordered attorney’s fees and had, therefore, satisfied that obligation. With respect to the audit-related tax debt, the court acknowledged that the divorce order did not expressly contemplate such liability. Nonetheless, the court noted that a fair reading of the order shows that Husband received the primary assets of the taxidermy business, while Wife received the assets of the stable business, and that the income from both businesses was treated as marital property during the divorce proceedings. Accordingly, the court found it equitable to offset Husband’s equalization payment by $1,062.35, representing the portion of tax debt attributable to the taxidermy business.
The court further found that, because Wife agreed to assume all remaining debt and taxes, she was not entitled to any additional offset for the audit-related costs. After adjusting Wife’s initial offset to reflect Husband’s payment of attorney’s fees and his portion of the audit-related tax debt ($5,691.31 minus $1,062.35), the court concluded that Wife owed Husband an additional $4,628.96 to satisfy the equalization payment, with simple interest accruing at four percent per annum beginning March 22, 2025. The court did not find Wife to be in contempt and ordered each party to pay their own attorney’s fees and costs, denying Husband’s request for attorney’s fees.
Husband’s appeal followed.
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