Kane v. Kane

2026 Ohio 73
CourtOhio Court of Appeals
DecidedJanuary 12, 2026
DocketCA2025-03-020
StatusPublished

This text of 2026 Ohio 73 (Kane v. Kane) is published on Counsel Stack Legal Research, covering Ohio Court of Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Kane v. Kane, 2026 Ohio 73 (Ohio Ct. App. 2026).

Opinion

[Cite as Kane v. Kane, 2026-Ohio-73.]

IN THE COURT OF APPEALS

TWELFTH APPELLATE DISTRICT OF OHIO

WARREN COUNTY

SHERRY L. KANE, : CASE NO. CA2025-03-020 Appellant, : OPINION AND vs. : JUDGMENT ENTRY 1/12/2026 SCOTT A. KANE, :

Appellee. :

:

CIVIL APPEAL FROM WARREN COUNTY COURT OF COMMON PLEAS DOMESTIC RELATIONS DIVISION Case No. 22DR43395

Bradley Frick & Associates, and Christine E. Strehl and Bradley N. Frick, for appellant.

Frost Brown Todd LLP, and Matthew C. Blickensderfer; and Smith Meier & Webb, LPA, and John D. Smith, for appellee.

____________ OPINION

SIEBERT, J.

{¶ 1} Appellant, Sherry Kane ("Wife"), appeals from the judgment of the Warren

County Court of Common Pleas, Domestic Relations Division, entered following her Warren CA2025-03-020

divorce from appellee, Scott Kane ("Husband"). Wife presents several arguments related

to the award of spousal support, division of marital property, as well as other issues

including the filing of income taxes jointly. Finding no merit to Wife's arguments, we affirm.

I. Factual and Procedural Background

{¶ 2} Husband and Wife married in 1997. They share two children, and Wife has

two additional children from a prior marriage; all are now adults. Husband is the managing

partner at a large law firm. Wife, also a licensed attorney, spent most of the marriage as

a homemaker, though she has maintained an active law license and was employed

through some of that time. Wife was in private practice from 1998 to 2002. She later

served as a staff attorney and magistrate in the Juvenile and Probate Divisions of the

Warren County Court of Common Pleas from 2010 to 2013. She left the workforce in 2013

to accommodate Husband's career and to care for the children. Although she has not

returned to full-time employment since the children reached adulthood, she continues to

use her legal training through volunteer work and estate-related matters.

{¶ 3} Throughout the marriage, the parties enjoyed an affluent lifestyle supported

primarily by Husband's income. Wife's last annual salary was $72,000. Husband's

compensation included twice-monthly draws, profit distributions, and annual discretionary

bonuses. Husband's Schedule K-1 forms show distributions of $611,348 in 2018,

$735,289 in 2019, $746,898 in 2020, $1,093,720 in 2021, and $1,189,277 in 2022.

{¶ 4} The parties separated in November 2021 when Wife moved out of the

marital home. They have had little to no meaningful contact since then. On May 25, 2022,

Wife filed a complaint for divorce. The trial court subsequently issued a temporary order

requiring the parties to maintain their joint accounts with equal access.

{¶ 5} A final hearing was held before a magistrate in February 2024. Wife testified

regarding her financial needs and future earning capacity. She acknowledged being

-2- Warren CA2025-03-020

capable of earning "some income" but stated that it was "never our plan for me to go back

to work" and expressed uncertainty about her current earning potential. The parties also

addressed other contested issues, including Wife's refusal to sign a joint tax return. Wife

claimed uncertainty about Husband's total income and asserted that signing was "not in

my interest." Husband denied ever misrepresenting his income and argued that Wife's

refusal resulted in thousands of dollars in unnecessary tax liabilities.

{¶ 6} The parties presented evidence concerning the marital residence.

Husband's appraisal valued the home at $800,000, while Wife's appraisal set it at

$810,000. At trial, Wife testified that she believed the home was worth approximately

$1,100,000, citing neighborhood sales, though that testimony was stricken. She later

explained that Husband made improvements, including installing an audio-visual system.

{¶ 7} Following the hearing, the magistrate granted the divorce, divided the

marital estate equally, and awarded Wife spousal support. The trial court awarded the

marital residence to Husband, adopted the Wife's appraisal, and ordered Husband to pay

her one-half of the equity. The magistrate also issued orders concerning tax filings, the

duration of the marriage, and the valuation of Husband's partnership interest.

{¶ 8} Both parties filed objections—Husband filed one, while Wife filed 26. Before

the hearing on objections, Wife subpoenaed PNC Investments, alleging that Husband

may have deposited marital income into that account. Husband moved to quash the

subpoena, and the trial court granted the motion.

{¶ 9} The trial court later held a hearing on the objections and issued a decision

sustaining some and overruling others. Relevant here, the trial court ordered Husband to

pay Wife spousal support for eight years beginning April 1, 2024, structured in two tiers.

Tier I: Tier I is based on Husband's monthly draw of $360,000 per year less taxes and Wife's imputed income of $72,000 per year less taxes. Effective April 1, 2024, Husband shall pay

-3- Warren CA2025-03-020

Wife $6,690,000 per month as spousal support from the monthly draw. Husband shall pay this amount directly to Wife in accordance with his pay schedule or via direct deposit, Zelle, Venmo, check or cashier's check.

Tier II: Tier II is based on distributions of profit Husband receives above his monthly draw once the firm becomes profitable, and also any annual bonus, which he typically receives in March of the following year. Effective April 1, 2024, after reducing his gross income distributions and bonuses by 47% (to reflect an amount net of federal, state, local, and other taxes), Husband shall pay directly to Wife forty percent (40%) of the net amount of all such distributions and forty percent (40%) of the net amount of all bonuses awarded to Husband. Net does not include deductions for benefits such as health, life, or disability insurance. Husband shall pay Tier II payments to Wife within five (5) days of receiving the distributions or bonuses on which they are based. When making Tier II payments, Husband shall provide Wife with his monthly distribution statement(s) documenting the distributions and bonuses. Husband shall make payment to Wife via direct deposit, Zelle, Venmo, check or cashier's check.

The trial court retained jurisdiction over the amount, but not the duration, of spousal

support. It also adopted the magistrate's determination regarding the marital residence,

awarding it to Husband and valuing it at $810,000. The court found any increase in value

or improvements occurred after the de facto termination date and were paid from

Husband's share of income during the case.

{¶ 10} Regarding the tax filings, the court noted it could not compel Wife to file

jointly but emphasized its intent to preserve marital funds. It ordered Wife to decide on

filing status or share the burden of increased taxes, stating:

[T]he gist if this ruling is to maximum [sic] the refund that can be split between the parties. Thus, the Magistrate's Decision actually benefits Wife as opposed to creating a burden on her. Still, the Court will not require Wife to file jointly with Husband, for if she does not want to risk the potential of an audit or some other potential problem, that is her choice. But whatever extra tax Husband must pay by filing separately will have to be paid by Wife.

-4- Warren CA2025-03-020

Free access — add to your briefcase to read the full text and ask questions with AI

Related

Leftwich v. Leftwich
442 A.2d 139 (District of Columbia Court of Appeals, 1982)
Roberts v. Roberts
2013 Ohio 1733 (Ohio Court of Appeals, 2013)
Cross v. Cross
2015 Ohio 5255 (Ohio Court of Appeals, 2015)
Stewart v. Vivian
2016 Ohio 2892 (Ohio Court of Appeals, 2016)
Chambers v. Setzer
2016 Ohio 3219 (Ohio Court of Appeals, 2016)
Rotte v. Rotte, Unpublished Decision (11-28-2005)
2005 Ohio 6269 (Ohio Court of Appeals, 2005)
Justice v. Justice, Ca2006-11-134 (10-1-2007)
2007 Ohio 5186 (Ohio Court of Appeals, 2007)
McCarty v. McCarty
2017 Ohio 5852 (Ohio Court of Appeals, 2017)
Bixler v. Bixler
2017 Ohio 7022 (Ohio Court of Appeals, 2017)
McNee v. McNee
2017 Ohio 7700 (Ohio Court of Appeals, 2017)
Grilliot-Saddler v. Saddler
2018 Ohio 1689 (Ohio Court of Appeals, 2018)
McFarland v. McFarland
2019 Ohio 2673 (Ohio Court of Appeals, 2019)
Folberth v. Folberth
2022 Ohio 3384 (Ohio Court of Appeals, 2022)
Todd v. Todd
2023 Ohio 3677 (Ohio Court of Appeals, 2023)
Waligura v. Waligura
2023 Ohio 3747 (Ohio Court of Appeals, 2023)
Porter v. Porter
2024 Ohio 1413 (Ohio Court of Appeals, 2024)
Humbarger v. Cassidy
2024 Ohio 5361 (Ohio Court of Appeals, 2024)
Kochaliyev v. Kochaliyeva
2025 Ohio 1140 (Ohio Court of Appeals, 2025)

Cite This Page — Counsel Stack

Bluebook (online)
2026 Ohio 73, Counsel Stack Legal Research, https://law.counselstack.com/opinion/kane-v-kane-ohioctapp-2026.