Roy Gentry Clarke v. Rexann Passmore Clarke

CourtCourt of Appeals of Texas
DecidedJanuary 30, 2024
Docket08-23-00016-CV
StatusPublished

This text of Roy Gentry Clarke v. Rexann Passmore Clarke (Roy Gentry Clarke v. Rexann Passmore Clarke) is published on Counsel Stack Legal Research, covering Court of Appeals of Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Roy Gentry Clarke v. Rexann Passmore Clarke, (Tex. Ct. App. 2024).

Opinion

COURT OF APPEALS EIGHTH DISTRICT OF TEXAS EL PASO, TEXAS

ROSS GENTRY CLARKE, § No. 08-23-00016-CV

Appellant, § Appeal from

v. § 73rd Judicial District Court

REXANN PASSMORE CLARKE, § of Bexar County, Texas

Appellee. § (TC# 2019-CI-07923)

MEMORANDUM OPINION

In this divorce case, Roy Gentry Clarke appeals the trial court’s finding that he committed

fraud against the community estate. He also challenges the trial court’s division of the community

estate.1 The trial court reconstituted the community estate by adding six distinct monetary awards

based on the alleged fraud. It also divided the community estate based on an unequal percentage

to reach a fair and equitable division. Five of the awards used to reconstitute the community estate

were exclusively based on an expert’s testimony. Because the expert concluded that two of the

five awards were accounted for elsewhere—and should not be included as fraud damages to avoid

double-counting—we find that the trial court abused its discretion in using those two awards in

calculating the reconstituted community estate. We reverse the judgment to delete those two

awards, and remand for a division of property consistent with this opinion.

1 This case was transferred pursuant to the Texas Supreme Court’s docket equalization efforts. TEX. GOV’T CODE ANN. § 73.001. We follow the precedent of the Fourth Court of Appeals to the extent they might conflict with our own. See TEX. R. APP. P. 41.3. BACKGROUND

Roy and Rexann married in September 2002. The couple had no children together. Rexann

filed for divorce in April 2019. As the issues in this divorce are limited to the division of property,

we limit our recital of facts to that issue.

The couple lived in a home that Roy purchased before their marriage. Roy is 22 years older

than Rexann, and four years into their marriage, Roy began collecting Social Security benefits,

which he put towards the monthly mortgage payments. Roy paid the mortgage on the home, as

well as routine maintenance bills, utilities, and HOA dues. Rexann paid for home insurance, health

insurance, and housekeeping expenses. Rexann also paid for some renovations on the house and

vacations that the couple took together.

Roy owns a window replacement business. Throughout their marriage Rexann worked

various jobs, including uncompensated time helping Roy with his business. Later, she worked at

USAA where her salary rose to $96,000 by the time of the divorce. While at USAA, Rexann also

earned her MBA. Though USAA paid for her tuition, Rexann incurred about $35,000 in student

loans from her undergraduate education before she and Roy married. Roy was in charge of making

Rexann’s student loan payments. But according to Rexann, he made only “a handful” of student

loan payments, such that the balance rose from approximately $35,000 to nearly $100,000 at the

time of their divorce. Roy largely managed the couple’s finances, and Rexann testified she did not

understand the extent of the couple’s assets or debt.

In 2013, Roy asked Rexann to borrow money from her retirement account to pay off tax

debt on the home. Rexann ultimately agreed and withdrew $22,000 from her retirement account

based on Roy’s promise to deed her an interest in the separate-property-house. Roy then executed

a special warranty gift deed, which Rexann believed made the home community property. Rexann

later took out a $35,000 loan to pay off additional debts in 2018, including debt on two of Roy’s

2 business credit cards, one of Roy’s personal credit cards, and one of her personal credit cards which

she alleged Roy used for business supplies without her consent.

Rexann filed for divorce on insupportability and cruelty grounds. She also sought recovery

for equitable reimbursement and asserted fraud claims. In the divorce proceedings, Roy moved for

partial summary judgment to declare the home as his separate property despite the special warranty

gift deed. The motion claimed that because the deed lacked the requisite statutory language to

convert separate property to community property under the Family Code, it remained his separate

property. Roy also contended he did not receive a fair and reasonable disclosure of the legal effect

of converting his separate property to community property before he executed the deed. The trial

court granted Roy’s motion and voided the deed. Therefore, the house remained Roy’s separate

property by the time of the divorce.

The case proceeded to a four-day bench trial. Rexann elicited testimony from her expert

forensic accountant, Michael Turner. Turner completed an analysis based on the document

discovery in the case, including bank statements, business records, loan documents, liens, and tax

records. From those records, Turner identified several “badges of fraud.” A badge of fraud is an

instance of suspected nefarious behavior. If enough badges are identified, a forensic accountant

can conclude that a party engaged in intentional fraudulent conduct. Turner testified that fraud is

often evident only from circumstantial evidence showing a pattern of suspicious conduct.

In this case, Turner identified several badges of fraud in Roy’s window replacement

business. The first was a failure to keep records to document transactions, such as invoices,

customer orders, documentation for the cost of goods sold, and labor costs. Next, Turner concluded

that Roy understated his income based on a comparison of what bank statements showed, and what

personal income tax and K-1 records showed. Turner also noted that Roy’s business kept

inadequate books and records failed to pay estimated taxes and yearly taxes on time.

3 Turner did not have all of Roy’s business records—only what Roy produced. To document

an amount for the claimed fraud, Turner recreated a set of books for sales, revenues, and the cost

of goods for 2012 to 2019. Though Roy’s business on paper showed a $10,000 cumulative loss

from 2012 through 2018, Turner determined the business earned $1,233,000 in gross revenue

during that time frame. Assuming an industry-standard 30%–40% gross margin, Turner concluded

that Roy’s business should have returned a $400,000 to $450,000 gross profit during that period.2

Turner bolstered that conclusion with what Roy’s business returned before 2012 and what it

generated after Roy and Rexann separated. Roy’s business showed between $50,000 to $54,000

of taxable income from 2010 and 2011 (evidencing a 33.7% profit margin), but then essentially

showed no income from 2012 through 2019.3 Turner also found in the eleven months just before

trial (and after the couple had separated), Roy’s business generated approximately $313,000 in

revenue with $116,000 gross margin, which tracked his prediction for industry norms.

Turner testified he at first could not account for $393,338.22 in funds generated from the

business which he found indicative of concealing assets or debt. This sum was detailed in a

spreadsheet admitted at trial that set out seven categories of “Funds Unaccounted for/Waste”:

Cash Withdrawals $74,746.79 Payments to SACU/Credit Human $89,766.02 Stores (personal) $40,287.79 Credit Card Payments $30,293.02 Miscellaneous $66,035.15 Payments to Broadway Bank $44,152.49 Misc/other unknown $48,056.96 Total $393,338.22

2 Rexann was unaware the business generated that much money, as Roy had always told her the business was struggling and made only about $20,000 per year.

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

Related

Chu v. Chong Hui Hong
249 S.W.3d 441 (Texas Supreme Court, 2008)
City of San Antonio v. Pollock
284 S.W.3d 809 (Texas Supreme Court, 2009)
BMC Software Belgium, NV v. Marchand
83 S.W.3d 789 (Texas Supreme Court, 2002)
Garza v. Garza
217 S.W.3d 538 (Court of Appeals of Texas, 2006)
Stafford v. Stafford
726 S.W.2d 14 (Texas Supreme Court, 1987)
Faulkner v. Faulkner
582 S.W.2d 639 (Court of Appeals of Texas, 1979)
Jacobs v. Jacobs
687 S.W.2d 731 (Texas Supreme Court, 1985)
Connell v. Connell
889 S.W.2d 534 (Court of Appeals of Texas, 1994)
Enriquez v. Krueck
887 S.W.2d 497 (Court of Appeals of Texas, 1994)
In the Interest of Rodriguez
940 S.W.2d 265 (Court of Appeals of Texas, 1997)
Spoljaric v. Percival Tours, Inc.
708 S.W.2d 432 (Texas Supreme Court, 1986)
Coastal Transport Co. v. Crown Central Petroleum Corp.
136 S.W.3d 227 (Texas Supreme Court, 2004)
Paselk v. Rabun
293 S.W.3d 600 (Court of Appeals of Texas, 2009)
Aguilar v. Morales
162 S.W.3d 825 (Court of Appeals of Texas, 2005)
Winkle v. Winkle
951 S.W.2d 80 (Court of Appeals of Texas, 1997)
Matter of Marriage of Moore
890 S.W.2d 821 (Court of Appeals of Texas, 1994)
Zieba v. Martin
928 S.W.2d 782 (Court of Appeals of Texas, 1996)
Schlueter v. Schlueter
975 S.W.2d 584 (Texas Supreme Court, 1998)
McKnight v. McKnight
543 S.W.2d 863 (Texas Supreme Court, 1976)
GMC v. Saenz on Behalf of Saenz
873 S.W.2d 353 (Texas Supreme Court, 1994)

Cite This Page — Counsel Stack

Bluebook (online)
Roy Gentry Clarke v. Rexann Passmore Clarke, Counsel Stack Legal Research, https://law.counselstack.com/opinion/roy-gentry-clarke-v-rexann-passmore-clarke-texapp-2024.