Rice v. Rice

In Rice v. Rice, 11th Dist. Nos. 2006-G-2716 and 2006-G-2717, 2007 Ohio 2056, the Court dismissed this same argument where the appellant's objection to the magistrate's failure to consider the tax consequences of the distributive award was overruled by the trial court. Even though the appellant in that case raised the tax issue in his objections to the magistrate's decision, he failed to produce any evidence as to what the tax consequences would be . Thus, in Rice, the Court reviewed a similar argument from Ferrero v. Ferrero (June 8, 1999), 11th Dist. No. 98-CA-00095, 1999 Ohio App, reiterating that: "The transcript shows that appellant failed to present any actual evidence on the tax issue beyond his argumentation. Under these circumstances, the trial court in this case was not obligated to consider the tax consequences because any determination on the issue would have been purely speculative. Moreover, given that appellant offered no evidence on the tax issue at the trial court level, he has waived the right to assert this argument on appeal." Id. at P32, quoting Ferrero at 15-16.