Marriage of Allison

Colorado Court of Appeals·Decided August 6, 2026·No. 25CA1396·Unpublished

Opinion

25CA1396 Marriage of Allison 08-06-2026 COLORADO COURT OF APPEALS

Court of Appeals No. 25CA1396 City and County of Broomfield District Court No. 23DR30140 Honorable Jeffrey Smith, Judge

In re the Marriage of Lindsay Marie Allison, Appellee, and David Mitchell Allison Jr., Appellant.

JUDGMENT AFFIRMED

Division VII

Opinion by JUDGE MEIRINK

Pawar and Sullivan, JJ., concur

NOT PUBLISHED PURSUANT TO C.A.R. 35(e)

Announced August 6, 2026

Gem Family Law, LLC, Ashley G. Emerson, Mary L. Walsh, Denver, Colorado, for Appellee

Hampton & Pigott LLP, David J. Pigott, Natalie T. Chase, Broomfield, Colorado, for Appellant

¶1 In this dissolution of marriage proceeding, David Mitchell Allison Jr. (husband), appeals the property division portion of the district court’s permanent orders. We affirm.

I. Background

¶2 Husband and Lindsay Marie Allison (wife) were married for seventeen years and have two children. Husband entered the marriage with a business valued at more than $5 million and a 10,000 square-foot home (Augusta Drive) valued at nearly $2 million. Prior to the marriage, wife quit her job at husband’s request and helped him manage his company’s website. Wife moved into Augusta Drive with husband and began managing the house so that husband could focus on his business. Husband was the primary source of income while wife was a homemaker and home schooled the children from the time the older child was three. Husband sold his business in 2023, and wife filed to dissolve their marriage shortly thereafter in October 2023. Both parties were unemployed at the time of dissolution.

¶3 The court valued the marital estate at more than $20 million. It was comprised of Augusta Drive (the family’s primary residence), a second home (Sunflower Street), three vehicles, several accounts,

and other assets. Prior to trial, the parties stipulated that husband would be awarded Augusta Drive and Sunflower Street.

¶4 After a two-day permanent orders hearing, the court made the following findings and allocations of property in its permanent orders:

• It awarded husband Augusta Drive and Sunflower Street.

• It accepted wife’s valuation of Sunflower Street at $673,160, based on the county assessor’s property tax valuation.

• It divided the marital estate equally, with each spouse receiving $10,145,528.

• It ordered wife to pay husband an equalization payment of $41,147.

¶5 Husband moved for relief under C.R.C.P. 59, asking the court, in relevant part, to (1) consider the liquidity and tax consequences of the court’s equal division of the marital estate; (2) find that husband agreed to receive Sunflower Street only at his offered valuation amount; and (3) modify Sunflower Street’s value to reflect his valuation of $600,000. The court denied husband’s requests, finding that (1) he didn’t present evidence at the hearing about the

liquidity or tax consequences of the assets he was allocated; (2) the record didn’t indicate that husband conditioned his acceptance of Sunflower Street on the court valuing the property at $600,000; and (3) the court made sufficient findings to support Sunflower Street’s valuation.

II. Analysis

¶6 Though husband raises several issues on appeal, he makes two overarching arguments: (1) the court didn’t follow section 14- 10-113, C.R.S. 2025, which requires consideration of the relevant statutory factors to equitably divide marital property; and (2) the court erred by limiting his rebuttal witness’s testimony, which prevented him from presenting evidence relevant to contest wife’s evidence on spousal contribution.

A. The District Court Equitably Divided the Marital Estate Under Section 14-10-113

¶7 Husband argues that the court erred by dividing the marital estate 50-50, rather than applying section 14-10-113(1) to divide it equitably, as the statute requires. Husband asserts that the court didn’t make specific findings on the relevant statutory factors

because (1) it didn’t categorize property as marital or separate;1 (2) it erred by finding that wife contributed as much to the marriage as husband; and (3) it didn’t consider the economic circumstances of the parties. We disagree with and address each assertion in turn.

1. Legal Framework

¶8 Section 14-10-113 requires a multistep analysis in which the court must first determine “whether an interest constitutes property,” and, if it does, whether that property is separate or marital. LaFleur v. Pyfer, 2021 CO 3, ¶ 63 (quoting In re Marriage of Balanson, 25 P.3d 28, 38 (Colo. 2001)); In re Marriage of Cardona, 2014 CO 3, ¶ 12.

¶9 The dispute here doesn’t concern the division of separate property but the division of marital property. Under section 14-10-

1 In his opening brief, husband contends that the court erred by not

categorizing his premarital assets, including his business and real estate interests, as separate or marital property before dividing the marital estate. But in his reply brief, husband clarifies that his argument isn’t that the court should have awarded him the real estate interests or his business interests as separate property; instead, he argues that the court didn’t consider his premarital capital as a contribution under section 14-10-113(1)(a), C.R.S. 2025. We consider husband’s contribution assertion infra Part II.A.2.

113(1)(a)-(d), the court must value marital property and distribute it equitably after considering the following statutory factors: (1) each spouse’s contribution to the acquisition of marital property including as a homemaker; (2) the economic circumstances of the spouses at the time of the division; (3) the value of the property set apart to each spouse; and (4) any changes in the value of each spouse’s separate property during the marriage. LaFleur, ¶ 62; Cardona, ¶ 11. The court isn’t “required to make specific findings as to each statutory factor; its findings need only be sufficient to allow us to determine whether its allocation of the marital estate is supported by competent evidence.” In re Marriage of Smith, 2024 COA 95, ¶ 71.

¶ 10 The weight afforded these factors is within the discretion of the district court, In re Marriage of Burford, 26 P.3d 550, 556 (Colo. App. 2001), and the court is afforded “great latitude to equitably divide the marital estate based on the facts and circumstances of the case,” Smith, ¶ 64. We won’t disturb the court’s division of the marital estate unless the court abused its discretion. In re Marriage of Collins, 2023 COA 116M, ¶ 19. A court abuses its discretion when its ruling is manifestly arbitrary, unfair, or unreasonable or

when the court misapplies the law. In re Marriage of Nevedrova, 2024 COA 112, ¶ 6.

2. The Court Properly Considered Each Spouse’s Contribution

¶ 11 Husband argues that the court’s finding that wife contributed as much to the marriage as he did is unsupported because the record established husband’s “overwhelming financial contribution,” wife’s “minimal direct contributions,” and wife’s reliance on paid staff for the contributions that the court attributed to her. We disagree.

a. Additional Applicable Law and Standard of Review

¶ 12 A court must consider the contributions of each spouse to the acquisition of marital property, “including the contribution of a spouse as homemaker.” § 14-10-113(1)(a). It is “proper for the trial court to consider contributions of parties to the increase in or accumulation of assets by means other than direct contribution of capital.” Thompson v. Thompson, 489 P.2d 1062, 1064 (Colo. App. 1971). And while noneconomic contributions are of a different character, that doesn’t mean that they are any less important to the acquisition and growth of the marital estate. See Smith, ¶ 67. We

defer to the court’s findings of fact unless they aren’t supported by the record. In re Marriage of Dean, 2017 COA 51, ¶ 8.

b. Analysis

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