In re Marriage of Celani

2021 IL App (1st) 201085-U
Appellate Court of Illinois·Decided December 23, 2021·No. 1-20-1085·Unpublished·Cited by 1 cases

Opinion

2021 IL App (1st) 201085-U FIFTH DIVISION

DECEMBER 23, 2021

No. 1-20-1085 and 1-20-1303 Consolidated

NOTICE: This order was filed under Supreme Court Rule 23 and is not precedent except in the limited circumstances allowed under Rule 23(e)(1).

IN THE

APPELLATE COURT OF ILLINOIS FIRST JUDICIAL DISTRICT

In re MARRIAGE OF: ) LINDA CELANI ) Appeal from the ) Circuit Court of

Petitioner-Appellee, ) Cook County.

)

and ) No. 14 D 6351 )

FRANKLIN CELANI, ) Honorable ) Gregory E. Ahern,

Respondent-Appellant. ) Judge Presiding.

JUSTICE CUNNINGHAM delivered the judgment of the court.

Justices Hoffman and Connors concurred in the judgment.

ORDER

¶1 Held: The trial court’s judgments granting an award of property in lieu of maintenance and an award of attorney fees for the appeal are affirmed.

¶2 The petitioner-appellee, Linda Celani, and the respondent-appellant, Franklin Celani, were married on October 19, 1974. On July 10, 2014, Ms. Celani filed a petition for dissolution of marriage. On October 16, 2019, the trial court issued its judgment, dissolving the marriage and granting an award of property to Ms. Celani in lieu of maintenance. On October 8, 2020, Mr. Celani filed a notice of appeal based on the allocation of property in the judgment. On October 15,

1-20-1303 Cons.

2020, Ms. Celani filed a petition for attorney fees which was granted by the trial court, to defend the appeal. Mr. Celani subsequently appealed that judgment, as well. On appeal, Mr. Celani argues that the trial court erred: (1) by awarding property in lieu of maintenance to Ms. Celani without calculating the amount of future maintenance; (2) by awarding property in lieu of maintenance to Ms. Celani without a reasonable estimate of future maintenance; (3) in its overall distribution of the marital property and assignment of debt; and (4) by awarding Ms. Celani attorney fees to defend the appeal. For the reasons that follow, we affirm the judgments of the circuit court of Cook County.

¶3 BACKGROUND

¶4 On October 19, 1974, the parties were married. They had 3 children, who are now adults and emancipated. On July 10, 2014, after nearly 40 years of marriage, Ms. Celani filed a petition for dissolution of the marriage. On August 13, 2019, the trial court held a two-day trial on the petition. Both parties testified.

¶5 Ms. Celani testified that she was 65 years old at the time of the trial. She worked as a nurse during her marriage between 1976 and 2017. In November 2016, she began experiencing issues related to what turned out to be a disabling autoimmune disease. As a result, she has been unable to work. She had enough paid time off so that she was able to maintain her employment until May 2017. However, the illness progressed and caused her physical condition to deteriorate, resulting in her total inability to work. The illness has also affected her day-to-day life and she has difficulty performing normal activities of daily living, such as showering and dressing herself. The illness also causes slurred speech and difficulty swallowing. She resides with her 87-year-old mother, who assists her with household chores.

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¶6 Ms. Celani further testified that, at the time of the trial, she was receiving full Social Security disability benefits in the amount of approximately $30,840 per year. Pursuant to a disability policy which she had with Lincoln Financial, she also received about $42,000 or $43,000 a year, which would terminate after August 26, 2020. After that date, she could reapply for the policy with no guarantee of receiving any funds.

¶7 Mr. Celani testified that he was a self-employed attorney. He practices in the areas of workers’ compensation, personal injury, criminal defense, and appellate law. Mr. Celani testified that he did not know how much money he made between 2011 and 2018, in part because he did not file income taxes for those years as he could not afford to pay to prepare them. The court further inquired about his income, as follows:

“THE COURT: So, in 2011, you were working as an active attorney, correct?

[MR. CELANI]: I was working as an attorney.

THE COURT: And you made income?

[MR. CELANI]: I did.

THE COURT: Okay. In 2012, on April 15th of 2012, you were supposed to file tax returns and you—and I assume based on being a lawyer, you knew how much you had made that year?

[MR. CELANI]: Why do you—

THE COURT: Regardless whether you filed or not, you know how much—

I mean, you knew how much your bank account was at the time?

1-20-1303 Cons.

[MR. CELANI]: I didn’t. I did not know. I did not know then and I do not know now. I never totaled up any figures. I never hired an accountant to do that. I didn’t have the funds to do that. Now, when I say I don’t—

THE COURT: Can you explain—

[MR. CELANI]: Yeah. Let me explain that. When I say that I wasn’t in a position to do that, I don’t mean that on any given day there might not have been funds in an account where I could have afforded to do that. But I had other obligations. I had obligations to clients. If a case necessitated taking a doctor’s deposition, I had to make sure there was—if I was going to continue practicing at age 60, whatever it was at the time, 60, 62, 63, if I was going to continue practicing, I had to make sure that there was sufficient funds on hand that I could conduct depositions if I needed to conduct depositions, that I could order medical records if I needed to order medical records, that I could pay for court reporters’ fees if I needed to pay court reporters’ fees, that I could pay my rent and other overhead, and on any given point in time, and I think this is pretty much true of throughout, if you want to shortcut things, unless I was able to get to the marital fund that were being held in escrow, I asked the court to allow me to do—.”

Mr. Celani’s testimony about his income for the seven years prior to trial was consistent, in that he claimed to be unaware of how much income he made during those years.

¶8 Ms. Celani’s attorney then asked if Mr. Celani kept books and records regarding his law practice in 2011, to which he responded that he just kept escrow account records. Mr. Celani was later asked if, pursuant to the court proceedings, he hired an accounting firm to prepare tax returns for him for the years 2011 through 2014. He answered that that was his recollection, but he was

1-20-1303 Cons.

not sure about the exact years. When shown the prepared returns for 2011, Mr. Celani said, “I haven’t seen the 2011 return. I never analyzed the 2011 return. I never discussed the 2011 return. I don’t know how accurate it is. And I don’t remember what it says as we’re sitting here today.” His answers were consistent with his responses for his tax returns for the years 2012 through 2014. Specifically, he denied knowledge of his income for those years. He admitted that he believed he gave the bank statements and canceled checks to the accounting firm to prepare the unfiled tax returns for each of those years.

¶9 Mr. Celani testified that he did not have tax returns after the year 2014, but instead, provided financial disclosure statements for the period from 2015 to 2018. He also admitted to leasing a 2016 BMW convertible, for which he made a down payment of $10,000 in 2016 and had monthly payments of $665. He testified that, at the time of entering into the lease, he believed he was in a financial position to afford the vehicle. Subsequently, there was a deficiency judgment on the vehicle because he could not make the payments.

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In re Marriage of Celani, 2021 IL App (1st) 201085-U (Ill. Ct. App. 2021).

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