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Colorado Court of Appeals·Decided August 6, 2026·No. 25CA1396·Unpublished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

1 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

2 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

3 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.

4 113(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

5 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

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