Jacob A. Marquez v. Dawn L. Marquez, Dawn L. Marquez v. Jacob A. Marquez

CourtAlaska Supreme Court
DecidedApril 10, 2026
DocketS19019, S19029
StatusPublished

This text of Jacob A. Marquez v. Dawn L. Marquez, Dawn L. Marquez v. Jacob A. Marquez (Jacob A. Marquez v. Dawn L. Marquez, Dawn L. Marquez v. Jacob A. Marquez) is published on Counsel Stack Legal Research, covering Alaska Supreme Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Jacob A. Marquez v. Dawn L. Marquez, Dawn L. Marquez v. Jacob A. Marquez, (Ala. 2026).

Opinion

Notice: This opinion is subject to correction before publication in the PACIFIC REPORTER. Readers are requested to bring errors to the attention of the Clerk of the Appellate Courts, 303 K Street, Anchorage, Alaska 99501, phone (907) 264-0608, fax (907) 264-0878, email corrections@akcourts.gov.

THE SUPREME COURT OF THE STATE OF ALASKA

JACOB A. MARQUEZ, ) ) Supreme Court Nos. S-19019/19029 Appellant and ) Cross-Appellee, ) Superior Court No. 3AN-22-07827 CI ) v. ) OPINION ) DAWN L. MARQUEZ, ) No. 7806 – April 10, 2026 ) Appellee and ) Cross-Appellant. ) )

Appeal from the Superior Court of the State of Alaska, Third Judicial District, Anchorage, Dani Crosby, Judge.

Appearances: G.R. Eschbacher, Law Offices of Eschbacher & Eschbacher, Anchorage, for Appellant and Cross- Appellee. Michael Gershel, Law Office of Michael Gershel, Anchorage, for Appellee and Cross-Appellant.

Before: Carney, Chief Justice, and Borghesan, Henderson, Pate, and Oravec, Justices.

BORGHESAN, Justice.

INTRODUCTION This appeal and cross-appeal follow the division of a sizable marital estate due to divorce. One former spouse contests the following rulings: the superior court’s decision that the marital landscaping business’s obligation to reclaim lands used for gravel mining was not a marital debt; the court’s decision to value a truck purchased by the other spouse after separation according to its fair market value, rather than original purchase price; its decision not to assign value to certain personal items when no evidence of those items’ value was presented; and its refusal to amend liens securing the balance on a large equalization payment. Seeing no reversible error in the superior court’s rulings, we affirm them. The other former spouse cross-appeals the superior court’s decision not to award interest on the first two installments of the equalization payment, which was to be paid in full over four years. Because the superior court must explain any decision not to levy interest on an equalization payment, and the court made no explanation here, we vacate and remand for the court to explain its ruling. FACTS AND PROCEEDINGS A. Initial Proceedings And Partial Settlement Jacob and Dawn Marquez filed for divorce after nearly 42 years of marriage.1 The superior court promptly issued a divorce decree and bifurcated proceedings to divide their marital estate, which was worth approximately $8.2 million. The parties jointly proposed an order apportioning certain assets, which the superior court adopted. Dawn received a cash distribution from the couple’s residential rental business. Jacob received a cash distribution from their landscaping business, Knik Landscaping, and also retained that business. Dawn remained an employee of Knik Landscaping, receiving a reduced salary and health insurance. The couple divided ownership of several vehicles, including a truck that Dawn purchased with cash shortly after separation. Jacob retained the marital home. B. Property Division Order The superior court held a two-day property trial, hearing evidence about remaining property disputes.

1 Dawn died while this appeal was pending. Her estate has been substituted in her place as a party to this action.

-2- 7806 The couple split 16 parcels of real property. Altogether, Jacob received eight parcels worth $2,524,000, including the marital home and several rental properties. Dawn received eight parcels worth $2,021,000 — two empty lots, a condominium in Mexico, and five rental properties. One item in dispute was a truck that Dawn had purchased after separation. The court declined to treat the vehicle purchase as a reasonable living expense.2 Instead, it allocated the value of the truck to Dawn. But it valued the truck according to its fair market value of $32,389 rather than its purchase price of $63,681. The court accepted testimony that the truck had been damaged by a falling tree and that the purchase price was likely inflated due to the market effects of the COVID-19 pandemic. Jacob asked the court to value, as a marital debt, Knik Landscaping’s obligation to reclaim lands, owned by a third party, on which Knik mined gravel. At trial Jacob presented expert testimony from the owner of a local excavation company, who quoted a price of $203,925 to reclaim the lands in compliance with the borough code. The superior court declined Jacob’s request to credit the estimate as a marital debt for three reasons. First, it explained that the cost was uncertain and not owed until some future, undetermined time and reasoned that the business had sufficient time to offset those costs with future proceeds. Second, the court reasoned that it would be inconsistent with the parties’ asset-based valuation of the business to account for future business costs in the marital estate while excluding future profits. Third, the court explained, the estimated costs presented by Jacob assumed that the reclamation work would be outsourced, which the court found uncertain in light of testimony indicating that Knik Landscaping had performed its own reclamation work in the past.

2 “Marital assets that are spent after separation for marital purposes or normal living expenses are not typically taken into account in the final property division.” Day v. Williams, 285 P.3d 256, 264 (Alaska 2012) (quoting Partridge v. Partridge, 239 P.3d 680, 692 (Alaska 2010)).

-3- 7806 When Dawn moved out, she took several personal items from a shed, which led to a dispute about how items in the shed should be valued. Dawn testified that Jacob had agreed to let her take a number of such items. At trial Jacob did not acknowledge such an agreement. Rather, he testified that Dawn refused to allow him access to the shed to take an inventory of the items. He indicated that he would be willing to allow Dawn to keep the items if he could keep his own fishing gear, guns, and gun accessories at “no cost.” Jacob later acknowledged an agreement with Dawn about items in the shed, but insisted that the court should assign value to the items Dawn had taken because his items had been assigned values. The court’s final property spreadsheet included values for Jacob’s personal items but not Dawn’s. The superior court divided the marital estate 53%/47% in Dawn’s favor to account for her chronic health problems. To effectuate the division, the court ordered Jacob to pay Dawn an equalization payment of $1,015,751. C. Motion For Partial Reconsideration Jacob moved for partial reconsideration. He reasserted that the reclamation cost was a marital debt arising from a marital enterprise, so it should be accounted for in the division of the marital estate. He challenged the court’s decision to value Dawn’s truck at fair market value. And he argued that the court should assign a value to items in the shed that Dawn took when she moved out of the marital home. Dawn opposed. First, she argued that the valuation of the business presented by the parties at trial was based on the assets of the landscaping company; just as the award of the business to Jacob gave him the benefit of future profits, it also gave him the liabilities of future business costs such as land reclamation. Dawn argued that the cost of reclamation was not an outstanding debt because there was no creditor to be paid and the cost, if any, would not be incurred until 2030. Second, Dawn defended the superior court’s valuation of the truck. She argued that because Jacob did not demonstrate that the truck was “wasted, dissipated,

-4- 7806 or converted to non-marital form,”3 the court properly valued the truck at its current fair market value rather than its original purchase price.

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Cite This Page — Counsel Stack

Bluebook (online)
Jacob A. Marquez v. Dawn L. Marquez, Dawn L. Marquez v. Jacob A. Marquez, Counsel Stack Legal Research, https://law.counselstack.com/opinion/jacob-a-marquez-v-dawn-l-marquez-dawn-l-marquez-v-jacob-a-marquez-alaska-2026.