Taylor v. Taylor

CourtOhio Court of Appeals
DecidedJune 10, 2026
DocketC-250367
StatusPublished

This text of Taylor v. Taylor (Taylor v. Taylor) 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
Taylor v. Taylor, (Ohio Ct. App. 2026).

Opinion

[Cite as Taylor v. Taylor, 2026-Ohio-2168.]

IN THE COURT OF APPEALS FIRST APPELLATE DISTRICT OF OHIO HAMILTON COUNTY, OHIO

MARIANNE GRACE TAYLOR, : APPEAL NO. C-250367 TRIAL NO. DR-2301369 Plaintiff-Appellee, :

vs. : JUDGMENT ENTRY ALEXANDER PAUL TAYLOR, :

Defendant-Appellant. :

This cause was heard upon the appeal, the record, the briefs, and arguments. For the reasons set forth in the Opinion filed this date, the judgment of the trial court is affirmed. Further, the court holds that there were reasonable grounds for this appeal, allows no penalty, and orders that costs be taxed under App.R. 24. The court further orders that (1) a copy of this Judgment with a copy of the Opinion attached constitutes the mandate, and (2) the mandate be sent to the trial court for execution under App.R. 27.

To the clerk: Enter upon the journal of the court on 6/10/2026 per order of the court.

By:_______________________ Administrative Judge [Cite as Taylor v. Taylor, 2026-Ohio-2168.]

IN THE COURT OF APPEALS FIRST APPELLATE DISTRICT OF OHIO HAMILTON COUNTY, OHIO

MARIANNE GRACE TAYLOR, : APPEAL NO. C-250367 TRIAL NO. DR-2301369 Plaintiff-Appellee, :

vs. : OPINION ALEXANDER PAUL TAYLOR, :

Appeal From: Hamilton County Court of Common Pleas, Domestic Relations Division

Judgment Appealed From Is: Affirmed

Date of Judgment Entry on Appeal: June 10, 2026

Keating Muething & Klekamp PLL, Bryce J. Yoder, and Adrienne J. Roach, for Plaintiff-Appellee,

Thomas D. Molony, for Defendant-Appellant. [Cite as Taylor v. Taylor, 2026-Ohio-2168.]

MOORE, Judge.

{¶1} Defendant-appellant Alexander Paul Taylor (“Husband”) appeals the

domestic relations court’s judgment with respect to its classification and distribution

of proceeds from the sale of Husband’s business interest and the parties’ marital home.

Husband argues in his first assignment of error that the court erred by ordering that

the proceeds from the sale of his business interest were marital property subject to

division because those funds were not paid to Husband until after the de facto

termination date of the marriage. In his second assignment of error, Husband argues

that the domestic relations court erred by failing to order the marital home sold to

maximize the sale price for the property. We disagree. Based on the reasons stated

herein, we affirm the domestic relations court’s judgment.

I. Factual and Procedural History

{¶2} Husband and plaintiff-appellee Marianne Grace Taylor (“Wife”) were

married on August 22, 2015. Wife filed a complaint for divorce on August 10, 2023,

Husband timely filed an answer and counterclaim, and the matter proceeded to trial.

A. The Magistrate’s Findings of Fact and Conclusions of Law

1. The Marital Residence

{¶3} The parties stipulated that the marriage ended on December 31, 2022.

The parties also stipulated that Wife purchased the residence located on Floral Avenue

(“Floral home”) in June 2014 for $290,000—before the parties’ marriage—making a

down payment of $58,000 and taking out a mortgage solely in her name for $232,000.

The parties further stipulated that the mortgage balance was $224,911 when the couple

married. The magistrate found that Wife’s mortgage paydown was $7,089 as of the

date of the parties’ marriage.

{¶4} The parties also stipulated that they took another mortgage out on the OHIO FIRST DISTRICT COURT OF APPEALS

home for $215,700 in March 2016. Based on the “Satisfaction of Mortgage” that

Husband submitted to the court, the original $232,000 mortgage that Wife obtained

was paid in full on May 31, 2016. The parties also stipulated that they obtained a home

equity line of credit (“HELOC”) in the amount of $73,000 in December 2017. The

magistrate found no evidence that the HELOC was utilized.1 The parties further

stipulated that the mortgage balance as of the de facto marriage end date was $127,351

and that the title was only in Wife’s name.

{¶5} The magistrate found that the mortgage paydown over the duration of

the marriage was $97,560. The magistrate also found that the refinancing of the

mortgage in 2016 and obtaining the line of credit in 2017 did not destroy the individual

identity of Wife’s separate property, and that neither party provided evidence to show

whether any funds or equity were withdrawn or commingled to such an extent as to

render it untraceable.

{¶6} The magistrate’s entry stated that the court did not receive evidence of

the value of the Floral home at the start of the marriage. The magistrate found that the

value of the home was $430,000, based on the testimony of the appraiser who Wife

had hired to complete an appraisal in April 2023. Wife was the only party to obtain an

appraisal of the residence, and the April 2023 appraisal was the only appraisal that

was obtained after the de facto end of the marriage on December 31, 2022.

{¶7} The magistrate concluded that the Floral home was Wife’s separate

property and that while the Floral home increased in value during the marriage, there

was no evidence to suggest that the increase in the value of the Floral home was

anything but passive appreciation, i.e., the result of market forces, because the

1 Wife testified at the trial that she borrowed “maybe” “a couple thousand dollars” to get a lower

interest rate on the HELOC and paid it off the next day.

4 OHIO FIRST DISTRICT COURT OF APPEALS

evidence showed that only minimal improvements were made to the home during the

marriage. The magistrate found, therefore, that only the paydown of the mortgage was

marital property subject to division.

2. The Proceeds from Husband’s Sale of His Interest in a Business

{¶8} Husband was 50 percent owner of GreenLight Sales Strategies LLC

(“Greenlight”). Greenlight operated another business called the Oval Room Group

(“Oval Room”). In March or April 2022, Greenlight closed on the sale of Oval Room to

Buildout, Inc., (“Buildout”). The total purchase price for Oval Room was $4,954,190,

which was to be paid to GreenLight. Because Husband owned 50 percent of

GreenLight, he was entitled to half of the proceeds received by the company.

{¶9} The parties stipulated that the purchase price for Oval Room was

divided into three components:

• Amount Paid at Closing—$3,954,190. (Husband’s 50 percent share

was $1,977,095.)

• Adjustment Escrow—$250,000. This amount was withheld from the

purchase price to cover potential post-closing adjustments to working

capital. Following a final determination in mid-2023, $171,116 was

released to GreenLight. (Husband’s 50 percent share was $85,558.)

• Indemnity Escrow—$600,000. This amount was released to GreenLight in

April 2024. (Husband’s 50 percent share was $300,000.)

{¶10} The parties stipulated that Husband’s interest in Oval Room was

marital. The parties further stipulated that Wife was to receive $988,547.50, half of

Husband’s apportionment of the nonescrowed amount paid at closing. ($1,977,095 x

50% = $988,547.50 (Husband’s share of purchase price paid at closing).)

{¶11} Husband disagreed that Wife was entitled to a portion of the sale

5 OHIO FIRST DISTRICT COURT OF APPEALS

proceeds that were placed in escrow. He believed that the escrowed funds were

separate from the funds disbursed at closing because the escrowed funds were not

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Taylor v. Taylor, Counsel Stack Legal Research, https://law.counselstack.com/opinion/taylor-v-taylor-ohioctapp-2026.