Dumbauld v. Dumbauld ( 2016 )


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    MAREA A. DUMBAULD v. THEODORE E. DUMBAULD
    (AC 37262)
    Lavine, Beach and Mihalakos, Js.
    Argued November 18, 2015—officially released March 8, 2016
    (Appeal from Superior Court, judicial district of
    Stamford-Norwalk, S. Richards, J.)
    Charles T. Busek, for the appellant (defendant).
    Reuben S. Midler, with whom, on the brief, was
    Michael J. Weil, for the appellee (plaintiff).
    Opinion
    MIHALAKOS, J. In this ongoing marital dissolution
    action, the defendant, Theodore E. Dumbauld, appeals
    from the judgment of the trial court awarding the plain-
    tiff, Marea A. Dumbauld, pendente lite alimony and
    child support, and ordering the defendant to pay family
    bills, educational expenses for two college age children
    of the marriage, and health care costs for the plaintiff
    and the parties’ four children.1 On appeal, the defendant
    claims that the trial court (1) abused its discretion by
    exceeding the bounds of a proper alimony pendente
    lite award, (2) committed error by ordering ‘‘that the
    defendant pay the family bills and expenses he had
    been paying voluntarily’’ and by characterizing these
    payments as alimony,2 and (3) abused its discretion
    by exceeding the bounds of a proper order regarding
    college expenses. We reverse the judgment of the
    trial court.
    The plaintiff commenced a dissolution of marriage
    action on June 8, 2012, and thereafter filed multiple
    pendente lite motions. The trial court heard testimony
    over four days, and issued a memorandum of decision
    on June 4, 2014, in which it made the following findings
    of fact.
    The parties were married on May 16, 1992. They have
    four children, three of whom have reached the age of
    majority. At the time of the court’s memorandum of
    decision, two of them were attending high school, and
    two were attending college and living on campus. The
    plaintiff was the full-time caretaker for the two children
    who live at home. The plaintiff held a 50 percent interest
    in Bella Tu, LLC, a company that designs tops, tunics,
    and dresses and sells them by way of trade shows to
    clothing boutiques. The business had not generated a
    profit since its inception in 2009. The defendant had
    managed and operated a variety of hedge funds,
    although his employment at the time was as the chief
    executive officer of Simulyze, a defense contractor he
    formed in 2012.
    Prior to and during the dissolution action, the parties’
    monthly expenses totaled approximately $50,000.3 They
    paid these expenses through a combination of the
    defendant’s base salary of $252,000 and the use of vari-
    ous liquid assets. Since February, 2013, the defendant
    had been withdrawing funds from a business bank
    account listed as Trident Advisors, LLC, to make up for
    the shortfall between his salary and the parties’ monthly
    expenses.4 The balance in this liquid account was
    $332,000 as of November 8, 2013.
    The court found in pertinent part: ‘‘Based on their
    prior spending of roughly $50,000 a month to maintain
    their lifestyle prior to their separation, which neither
    party disputes, the court finds that $50,000 is the
    monthly amount the parties spent when they were
    together as a couple. The court also finds that the defen-
    dant has been withdrawing liquid assets to the tune of
    $348,000 approximately and using his $252,000 salary
    to support their $600,000 a year way of life before they
    separated. In light of the foregoing, the court further
    finds that $600,000 a year or $50,000 a month is what
    is needed to support the family’s expenditures. The
    court makes the further finding that the defendant can
    afford to pay $50,000 a month to maintain their previous
    standard of living.’’ It also found: ‘‘Although the plaintiff
    testified that she needed to borrow funds from her
    family and friends and charge expenses because the
    $1250 a week she has been receiving from the defendant
    was insufficient to meet her needs, the court finds her
    testimony in this regard is not credible and further finds
    that she has been borrowing nearly $10,000 more each
    month in excess of the parties’ normal spending rate
    of $50,000 a month for their ordinary living expenses.
    Additionally, the court finds that the plaintiff’s allega-
    tion that the defendant did not pay certain bills and
    refused to pay invoices that were payable in advance
    was not persuasive. The credible evidence in the record
    shows that the defendant had either paid [or] was in
    the process of paying . . . invoices that were actually
    due and payable as had been his practice when they
    lived together.’’
    The court then ordered the defendant to pay alimony
    pendente lite in the amount of $1250 per week, as he
    had been doing, to the plaintiff. It also ordered ‘‘that
    the defendant continue to pay the family bills and
    expenses he has been paying voluntarily prior to the
    issuance of this order.’’ It further ordered that he pay
    child support of $603 per week; all postsecondary edu-
    cation expenses; and all medical, dental, orthodontic,
    and other medical expenses for the plaintiff and the
    four children, including insurance premiums, copays,
    and other unreimbursed expenses. It also granted the
    plaintiff’s motion for counsel fees in part and granted
    the plaintiff’s motion for exclusive possession of the
    family domicile, with the caveat that the defendant was
    permitted to use the property for the purpose of exercis-
    ing his family time, provided he gave sufficient notice
    to the plaintiff.5
    On June 24, 2014, the defendant moved for clarifica-
    tion of the court’s decision and moved to open and
    reargue the court’s decision, claiming that the orders
    exceeded his ability to pay. He further claimed, in perti-
    nent part, that the total of family expenses, alimony,
    and child support the court had ordered totaled $58,000
    per month, which was more than the $50,000 the court
    found he was able to pay. Moreover, the parties’ finan-
    cial affidavits included child support costs, the volun-
    tary payments the defendant had been making to the
    plaintiff prior to the pendente lite award, and the post-
    secondary education payments the defendant had been
    making, resulting in double counting. The court permit-
    ted oral argument on August 15, 2014,6 and subsequently
    denied both motions on the ground that the court’s
    memorandum of decision spoke for itself and the defen-
    dant had failed to cite sufficient legal grounds. The
    defendant then filed the present appeal.7
    The defendant claims on appeal that the two alimony
    orders,8 for weekly payment to the plaintiff and for
    payment of family expenses, exceeded the bounds of
    a proper alimony pendente lite award, and thereby con-
    stituted an abuse of discretion.9 He also claims that
    the trial court exceeded the bounds of a proper order
    regarding college expenses.
    At the outset, we set forth the standard of review.
    ‘‘An appellate court will not disturb a trial court’s orders
    in domestic relations cases unless the court has abused
    its discretion or it is found that it could not reasonably
    conclude as it did, based on the facts presented. . . .
    In determining whether a trial court has abused its
    broad discretion in domestic relations matters, we
    allow every reasonable presumption in favor of the
    correctness of its action. . . . Notwithstanding the
    great deference accorded the trial court in dissolution
    proceedings, a trial court’s ruling . . . may be reversed
    if, in the exercise of its discretion, the trial court applies
    the wrong standard of law.’’ (Citation omitted; internal
    quotation marks omitted.) Williams v. Williams, 
    276 Conn. 491
    , 496–97, 
    886 A.2d 817
    (2005). Additional facts
    will be set forth as necessary.
    I
    The defendant claims that the court improperly
    ordered alimony pendente lite in excess of his net
    income, which it found to be $15,688.21 per month, and
    impermissibly required him to use assets in order to
    meet his obligations. In other words, the defendant
    claims that the court’s order amounts to an impermissi-
    ble distribution of marital assets pendente lite. The
    plaintiff responds that the court properly imputed addi-
    tional income to the defendant on the basis of the par-
    ties’ prior spending habits.10 She also asserts that the
    pendente lite alimony award of $1250 per week,
    $5416.66 per month, taken by itself, is not excessive
    when compared to the defendant’s net income of
    $15,688.21 per month. We agree with the defendant.
    General Statutes § 46b-83 (a) provides in relevant
    part: ‘‘At any time after the return day of a complaint
    under section 46b-45 or 46b-56 or after filing an applica-
    tion under section 46b-61, and after hearing, alimony
    and support pendente lite may be awarded to either of
    the parties from the date of the filing of an application
    therefor with the Superior Court. Full credit shall be
    given for all sums paid to one party by the other from
    the date of the filing of such a motion to the date of
    rendition of such order. In making an order for alimony
    pendente lite, the court shall consider all factors enu-
    merated in section 46b-82, except the grounds for the
    complaint or cross complaint, to be considered with
    respect to a permanent award of alimony. . . .’’11 The
    factors enumerated in General Statutes § 46b-82 (a) are
    ‘‘the length of the marriage . . . the age, health, station,
    occupation, amount and sources of income, earning
    capacity, vocational skills, education, employability,
    estate and needs of each of the parties and the award,
    if any, which the court may make pursuant to section
    46b-81, and, in the case of a parent to whom the custody
    of minor children has been awarded, the desirability
    and feasibility of such parent’s securing employment.’’12
    ‘‘The court is to consider these factors in making an
    award of alimony, but it need not give each factor equal
    weight. . . . We note also that [t]he trial court may
    place varying degrees of importance on each criterion
    according to the factual circumstances of each case.
    . . . There is no additional requirement that the court
    specifically state how it weighed the statutory criteria
    or explain in detail the importance assigned to each
    statutory factor.’’ (Citations omitted; internal quotation
    marks omitted.) Kaczynski v. Kaczynski, 124 Conn.
    App. 204, 211, 
    3 A.3d 1034
    (2010).
    ‘‘The purpose of alimony pendente lite is to provide
    support to a spouse [whom] the court determines
    requires financial assistance pending the dissolution
    litigation and the ultimate determination of whether
    that spouse is entitled to an award of permanent ali-
    mony.’’ (Internal quotation marks omitted.) Friezo v.
    Friezo, 
    84 Conn. App. 727
    , 732, 
    854 A.2d 1119
    , cert.
    denied, 
    271 Conn. 932
    , 
    859 A.2d 930
    (2004). ‘‘[T]he fun-
    damental purpose of alimony pendente lite is to provide
    the [recipient spouse], during the pendency of the
    divorce action, with current support in accordance with
    [the recipient spouse’s] needs and the [obligor spouse’s]
    ability to meet them.’’ (Internal quotation marks omit-
    ted.) 
    Id., 734; see
    also England v. England, 
    138 Conn. 410
    , 413, 
    85 A.2d 483
    (1951) (‘‘[p]ayments pursuant to
    such an award constitute ‘a fund for the current support
    of the [recipient spouse]’ ’’). ‘‘[A]limony is not designed
    to punish, but to ensure that the former spouse receives
    adequate support.’’ Greco v. Greco, 
    275 Conn. 348
    , 361,
    
    880 A.2d 872
    (2005). It is a ‘‘long settled principle that
    the [obligor spouse’s] ability to pay is a material consid-
    eration in formulating financial awards.’’ 
    Id. The defendant
    argues that the court’s alimony orders
    were improper because they exceeded his net income,
    which the court specifically found to be $15,688.21 per
    month. The defendant is correct that ‘‘an award of ali-
    mony and support must be based on net income after
    taxes, not gross income.’’ Keller v. Keller, 141 Conn.
    App. 681, 684, 
    64 A.3d 776
    (2013). Although net income,
    rather than gross income, should be used in the calcula-
    tion of ‘‘income’’ when determining alimony, this princi-
    ple does not, by itself, bar the court from ordering
    alimony in excess of net income after examining all of
    the factors.
    The plaintiff argues that ‘‘[l]ifestyle and personal
    expenses may serve as the basis for imputing income
    where conventional methods for determining income
    are inadequate.’’ (Internal quotation marks omitted.)
    Brown v. Brown, 
    130 Conn. App. 522
    , 5228, 
    24 A.3d 1261
    (2011). In support of this proposition, she cites to
    Brown as well as Carasso v. Carasso, 
    80 Conn. App. 299
    , 304, 
    834 A.2d 793
    (2003), cert. denied, 
    267 Conn. 913
    , 
    840 A.2d 1174
    (2004), and Graham v. Graham, 
    25 Conn. App. 41
    , 46, 
    592 A.2d 424
    , cert. denied, 
    220 Conn. 903
    , 
    593 A.2d 969
    (1991).
    While Carasso and Brown appear to permit a court
    to order alimony to be paid out of assets, they are
    distinguishable from the present case, as are several
    other similar cases, in that the trial court in those cases
    found that the alimony payor had not accurately repre-
    sented his financial situation and made a specific find-
    ing as to either imputed income or earning capacity. In
    addition, each is based on a final dissolution judgment
    or a motion for contempt following a final dissolution
    judgment, rather than on a pendente lite award. In
    Brown, although the plaintiff’s financial affidavit dis-
    closed no net monthly income, the court found that the
    plaintiff’s testimony was self-serving, and that he ‘‘takes
    money as he needs it from the companies he runs.’’
    (Internal quotation marks omitted.) Brown v. 
    Brown, supra
    , 
    130 Conn. App. 529
    . In Carasso, the trial court
    discredited that defendant’s testimony, examined his
    assets, and then found that he was ‘‘currently earning,
    or had the present capacity to earn, a net income of
    $70,000.’’ Carasso v. 
    Carasso, supra
    , 
    80 Conn. App. 303
    .
    This court then concluded that ‘‘[b]ecause the court did
    not find the defendant credible, the court did not abuse
    its discretion when it used his spending level as a factor
    in determining his income in the absence of other meth-
    ods of determining income.’’ 
    Id., 305. Likewise
    in Evans
    v. Taylor, 
    67 Conn. App. 108
    , 111–12, 
    786 A.2d 525
    (2001), this court upheld the trial court’s decision, when
    ‘‘neither party was completely forthcoming in reporting
    his or her income’’; 
    id., 112; to
    calculate net income for
    child support purposes based on expenses. Finally, in
    Collette v. Collette, 
    177 Conn. 465
    , 469–70, 
    418 A.2d 891
    (1979), our Supreme Court upheld a trial court’s award
    of alimony based on that defendant’s prior ability to
    pay the family expenses when it disbelieved his account
    of his financial situation.
    In the present case, the trial court made no finding
    that the defendant’s testimony was not credible, or that
    he had income or earning capacity that he had failed
    to disclose.13 It made no finding of imputed income; in
    contrast with the cases cited by the plaintiff, conven-
    tional methods were sufficient to determine the defen-
    dant’s net income in the present case. The trial court
    also found that he could ‘‘afford to pay $50,000 a month
    to maintain their previous standard of living.’’ This is
    similar to the court’s finding in Graham v. 
    Graham, supra
    , 
    25 Conn. App. 46
    , that the parties’ lifestyle had
    been built on a mixture of their income and use of
    the defendant’s assets. The trial court in Graham then
    ordered alimony payments that would require use of
    those same assets in its dissolution judgment. 
    Id., 43, 46.
    This court affirmed the trial court’s judgment after
    examining the statutory factors and concluding:
    ‘‘Where, as here, it is apparent that the trial court consid-
    ered all mandatory factors in fashioning its orders, we
    are not permitted to vary the weight that the trial court
    placed upon the statutory criteria in reaching its deci-
    sion.’’ 
    Id., 45. Likewise,
    in Simms v. Simms, 
    283 Conn. 494
    , 505–507, 
    927 A.2d 894
    (2007), our Supreme Court
    reversed a trial court decision, on a postjudgment
    motion to modify alimony, in which the trial court ruled
    that it could not make an order which would require
    use of liquid assets to pay alimony, and decreased the
    alimony award from $78,000 to $1 per year, following
    the defendant’s sale of his business and his retirement.
    
    Id., 505–507. Our
    Supreme Court held that ‘‘[t]he trial
    court correctly noted that it had no authority to modify
    the division of the parties’ property after the original
    dissolution judgment . . . or to order the defendant to
    sell his assets to satisfy his alimony obligation. That
    does not mean, however, that the court had no authority
    to consider the value of the parties’ assets in determin-
    ing the amount of the modification or, in appropriate
    circumstances, to order the defendant to pay alimony if
    doing so may require him to invade his assets.’’ (Citation
    omitted.) 
    Id., 505. It
    then reversed the trial court. 
    Id., 510. While
    Graham and Simms permitted payment of ali-
    mony with assets based on a finding of ability to pay
    rather than imputed income, they are both distinguish-
    able from the present case in that neither concerned
    pendente lite alimony. Graham, while similar to the
    present case, concerned a dissolution judgment in
    which, pursuant to § 46b-81, the court has the power to
    transfer property between spouses. Simms concerned
    postjudgment financial orders; the distribution of mari-
    tal property had already occurred.
    The key issue in the present case is whether the court
    had the power in a pendente lite alimony order to order
    payment of alimony out of assets, which amounted to
    a distribution of marital property. As stated in Rubin
    v. Rubin, 
    204 Conn. 224
    , 228–29, 
    527 A.2d 1184
    (1987):
    ‘‘While a divorce court, as a court of equity, has been
    deemed to possess the inherent power to adjudicate
    the property rights of the parties before it . . . the
    power of a court to transfer property from one spouse
    to the other must rest upon an enabling statute. . . .
    Authority in Connecticut for such a transfer of property
    is found in . . . § 46b-81 . . . .’’ (Citations omitted.)
    See also Callahan v. Callahan, 
    157 Conn. App. 78
    , 88,
    
    116 A.3d 317
    (‘‘[O]ur courts have no inherent power to
    transfer property from one spouse to another in a mari-
    tal dissolution proceeding. . . . Instead, that power
    rests upon an enabling statute . . . § 46b-81 [a].’’ [Cita-
    tion omitted.]), certs. denied, 
    317 Conn. 913
    , 914, 
    116 A.3d 813
    (2015).
    Section 46b-81 provides in relevant part: ‘‘(a) At the
    time of entering a decree . . . dissolving a marriage
    . . . the Superior Court may assign to either spouse all
    or any part of the estate of the other . . . . (c) In fixing
    the nature and value of the property, if any, to be
    assigned, the court . . . shall consider the . . . needs
    of each of the parties and the opportunity of each for
    future acquisition of capital assets and income. . . .’’14
    The pendente lite enabling statute, § 46b-83, in contrast,
    contains no such language; it does not provide that the
    court may assign part of the estate of one party to the
    other, or otherwise suggest that property distribution
    is permitted. It does, via reference to § 46b-82, include
    each party’s estate in the factors to be considered, but
    this in itself does not imply that the estate could be
    ordered liquidated in order to pay alimony; rather, the
    size of an estate could indicate whether a spouse needed
    income and the amount which that spouse could pay
    for his or her own support. ‘‘The purpose of alimony
    is to meet one’s continuing duty to support . . . while
    the purpose of property division is to unscramble the
    ownership of property, giving to each spouse what is
    equitably his.’’ (Citation omitted; internal quotation
    marks omitted.) Rubin v. 
    Rubin, supra
    , 
    204 Conn. 228
    .
    On the basis of our comparison of §§ 46b-81 and 46b-
    83, we conclude that distribution of property is not
    authorized by § 46b-83. See Rubin v. 
    Rubin, supra
    , 
    204 Conn. 229
    (‘‘the power of a court to transfer property
    from one spouse to the other must rest upon an enabling
    statute’’). If a court orders the use of assets to pay
    pendente lite alimony, it decides the issue of property
    distribution before it is statutorily authorized to do so.
    We conclude that the trial court’s order in the present
    case, given its specific factual findings and the absence
    of a finding of imputed income or lack of credibility,
    amounts to an impermissible pendente lite property dis-
    tribution.
    II
    The defendant claims that the court erred in ordering
    him to pay all college education costs for the two chil-
    dren in violation of General Statutes § 46b-56c, which
    limits education support orders to the amount charged
    by the University of Connecticut for a full-time in-state
    student. The plaintiff responds that the parties had
    entered into a stipulation that the defendant would pay
    the full costs, as permitted by § 46b-56c (f). We agree
    with the defendant.
    In considering this claim, we first set out the following
    additional procedural history and facts as found by
    the court.
    On February 1, 2013, three months prior to the hear-
    ings on pendente lite alimony, the parties entered into
    a stipulation on the record before the court, S. Richards,
    J. As stated by the plaintiff’s attorney, the defendant
    agreed to ‘‘pay the following sums today, or no later
    than Monday morning in order—especially as to the
    two girls . . . their tuition payments, which are past
    due and are needed to be made so they can complete
    the year:
    ‘‘American University will be paid the sum of
    $27,015.50. Barnard [College] will be paid the sum of
    $23,186.80.
    ‘‘In addition it is agreed—and this money, by the way
    I should state, is coming from an escrow account . . . .
    And that they’ve been authorized to release those funds
    to [the defendant] so that he can make these payments
    promptly.’’ The parties also stipulated to real estate tax
    and mortgage payments, which would be paid from
    the escrow.
    The plaintiff’s attorney continued: ‘‘This agreement
    on the payments is made, Your Honor, without preju-
    dice to either party in the sense that neither party will
    be held to have made an evidentiary or judicial admis-
    sion that the sums paid or the source of the payments
    or the mechanism of the payment, binds either party
    as being an appropriate sum, or that it is based upon the
    underlying claims of either of the parties as to income,
    assets, or liabilities.’’ The defendant’s attorney indicated
    his client agreed. The court accepted the stipulation
    and requested that the parties prepare a written stipula-
    tion, but the record before us does not indicate whether
    either party did so. The plaintiff filed the transcript of
    the hearing regarding the stipulation as an exhibit in
    the pendente lite hearing.
    In its memorandum of decision on the pendente lite
    orders, the court stated that it had considered the statu-
    tory criteria, including § 46b-56c, then ordered: ‘‘All col-
    lege tuition costs and expenses related thereto for the
    parties’ two adult children shall be paid by the defen-
    dant during the pendency of this proceeding.’’ It did
    not specify the amount of tuition to be paid, or rule
    that the parties had entered into an agreement concern-
    ing these expenses.
    Section 46b-56c provides in relevant part: ‘‘(a) For
    purposes of this section, an educational support order
    is an order entered by a court requiring a parent to
    provide support for a child or children to attend for up
    to a total of four full academic years an institution of
    higher education or a private occupational school for
    the purpose of attaining a bachelor’s or other under-
    graduate degree, or other appropriate vocational
    instruction. An educational support order may be
    entered with respect to any child who has not attained
    twenty-three years of age and shall terminate not later
    than the date on which the child attains twenty-three
    years of age. . . . (b) . . . (2) On motion or petition
    of a parent, the court may enter an educational support
    order at the time of entry of an order for support pen-
    dente lite pursuant to section 46b-83. . . . (f) The edu-
    cational support order may include support for any
    necessary educational expense, including room, board,
    dues, tuition, fees, registration and application costs,
    but such expenses shall not be more than the amount
    charged by The University of Connecticut for a full-
    time in-state student at the time the child for whom
    educational support is being ordered matriculates,
    except this limit may be exceeded by agreement of the
    parents. . . .’’ (Emphasis added.)
    The court made no finding that the parties had
    entered into an agreement to exceed the limit imposed
    by § 46b-56c (f). The transcript from the February 1,
    2013 hearing clearly refers to a onetime payment; the
    parties specifically stipulated that this payment would
    not serve as an admission, and would not be binding
    on either party. Evidence regarding the costs of each
    child’s education was in each party’s financial affidavit.
    By ordering that the defendant pay the full education
    costs under these circumstances, the trial court violated
    § 46b-56c, which limits an educational support order to
    the amount of in-state University of Connecticut
    tuition.
    The judgment is reversed and the case is remanded
    for further proceedings consistent with this opinion.
    In this opinion LAVINE, J. concurred.
    1
    It is well established that pendente lite financial orders rendered in an
    ongoing marital dissolution action are immediately appealable. See Angle
    v. Angle, 
    100 Conn. App. 763
    , 768–69, 
    920 A.2d 1018
    (2007).
    2
    The defendant failed to brief the issue of how the family expenses should
    be categorized, therefore we decline to consider this issue. See Ziemba v.
    Commissioner of Correction, 
    90 Conn. App. 70
    , 71, 
    875 A.2d 597
    , cert.
    denied, 
    276 Conn. 895
    , 
    884 A.2d 1029
    (2005).
    3
    The court made this determination on the basis of the parties’ financial
    affidavits; according to the plaintiff’s financial affidavit the plaintiff’s total
    expenses were $50,473 and according to the defendant’s financial affidavit
    the defendant’s were $48,381. Both affidavits included the costs of main-
    taining the family’s lifestyle, such as the costs associated with the parties’
    children and the costs of maintaining the family home.
    4
    The trial court did not make a finding as to whether the Trident Advisors,
    LLC, account was solely in the defendant’s name, or in the names of both
    the plaintiff and the defendant. The defendant testified that he was the sole
    member of Trident Advisors, LLC.
    5
    The defendant was living in a rented apartment in Washington, D.C., in
    order to work at Simulyze.
    6
    The court commented at the argument on the defendant’s motions for
    clarification and to reargue that its intent had been to maintain the status
    quo. The court further commented that both the $1250 per week order and
    the expenses order were alimony pendente lite orders, and that it did not
    attribute the defendant with any further earning capacity. At the hearing
    regarding the pendente lite orders, the defendant testified that their arrange-
    ment, prior to and during the dissolution proceedings, had been that the
    defendant would pay the majority of bills directly, while the plaintiff paid
    various other costs, such as food and other household costs, out of the
    $1250 he gave to her as an ‘‘allowance.’’
    7
    As part of this appeal, the defendant did not file a motion for articulation
    with the trial court, or a motion for review with this court. See Practice
    Book § 66-5. The defendant also did not assert a double counting claim before
    us. ‘‘[I]n the absence of a question relating to subject matter jurisdiction, the
    Appellate Court may not reach out and decide a case before it on a basis
    that the parties never have raised or briefed.’’ Sabrowski v. Sabrowski, 
    282 Conn. 556
    , 559-61, 
    923 A.2d 686
    (2007).
    8
    The defendant construes the payment of family expenses as alimony
    based on the trial court’s comments at the hearing on his motions to reargue
    and for clarification, even though the court ultimately denied these motions,
    and did not provide further clarification. The following colloquy occurred:
    ‘‘The Court: So the court’s pendente alimony order was both.
    ‘‘[The Defendant’s Counsel]: Was both the $1250—
    ‘‘The Court: Plus the expenses, right, because what the court—this is the
    problem that the court was facing in looking at the evidence, that there
    [were] expenditures by both parties for the benefit of the adult aged children
    and there was no—that I can recollect, there was no evidence rebutting
    any money spent by one or the other party for the benefit of the adult aged
    children, which may mean that the overall expenses may have gone down.’’
    9
    The defendant separates the two payments into two issues, but we will
    consider them together.
    10
    While the plaintiff interprets the court’s order as based on imputed
    income, the court did not make a finding of imputed income, and found a
    specific income of $15,688.21 per month.
    11
    General Statutes § 46b-83 provides: ‘‘(a) At any time after the return
    day of a complaint under section 46b-45 or 46b-56 or after filing an application
    under section 46b-61, and after hearing, alimony and support pendente lite
    may be awarded to either of the parties from the date of the filing of an
    application therefor with the Superior Court. Full credit shall be given for
    all sums paid to one party by the other from the date of the filing of such
    a motion to the date of rendition of such order. In making an order for
    alimony pendente lite, the court shall consider all factors enumerated in
    section 46b-82, except the grounds for the complaint or cross complaint,
    to be considered with respect to a permanent award of alimony. In making
    an order for support pendente lite, the court shall consider all factors enu-
    merated in section 46b-84. The court may also award exclusive use of the
    family home or any other dwelling unit which is available for use as a
    residence pendente lite to either of the parties as is just and equitable
    without regard to the respective interests of the parties in the property.
    ‘‘(b) In any proceeding brought under section 46b-45, 46b-56 or 46b-61
    involving a minor child, if one of the parents residing in the family home
    leaves such home voluntarily and not subject to court order, and if the court
    finds that the voluntary leaving of the family home by such parent served
    the best interests of the child, the court may consider such voluntary leaving
    as a factor when making or modifying any order pursuant to section 46b-56.’’
    12
    General Statutes § 46b-82 provides: ‘‘(a) At the time of entering the
    decree, the Superior Court may order either of the parties to pay alimony
    to the other, in addition to or in lieu of an award pursuant to section 46b-
    81. The order may direct that security be given therefor on such terms as
    the court may deem desirable, including an order pursuant to subsection
    (b) of this section or an order to either party to contract with a third party
    for periodic payments or payments contingent on a life to the other party.
    The court may order that a party obtain life insurance as such security
    unless such party proves, by a preponderance of the evidence, that such
    insurance is not available to such party, such party is unable to pay the
    cost of such insurance or such party is uninsurable. In determining whether
    alimony shall be awarded, and the duration and amount of the award, the
    court shall consider the evidence presented by each party and shall consider
    the length of the marriage, the causes for the annulment, dissolution of the
    marriage or legal separation, the age, health, station, occupation, amount
    and sources of income, earning capacity, vocational skills, education,
    employability, estate and needs of each of the parties and the award, if any,
    which the court may make pursuant to section 46b-81, and, in the case of
    a parent to whom the custody of minor children has been awarded, the
    desirability and feasibility of such parent’s securing employment.
    ‘‘(b) If the court, following a trial or hearing on the merits, enters an order
    pursuant to subsection (a) of this section, or section 46b-86, and such
    order by its terms will terminate only upon the death of either party or the
    remarriage of the alimony recipient, the court shall articulate with specificity
    the basis for such order.
    ‘‘(c) Any postjudgment procedure afforded by chapter 906 shall be avail-
    able to secure the present and future financial interests of a party in connec-
    tion with a final order for the periodic payment of alimony.’’
    13
    At oral argument before this court, the plaintiff also claimed that due
    to his prior employment in hedge funds and his present involvement in,
    and control of, a variety of business entities, the defendant’s true financial
    situation was hidden from the trial court. The trial court made no such
    finding, and only referenced one specific business account as a potential
    source of funds to pay the orders.
    14
    General Statutes § 46b-81 provides: ‘‘(a) At the time of entering a decree
    annulling or dissolving a marriage or for legal separation pursuant to a
    complaint under section 46b-45, the Superior Court may assign to either
    spouse all or any part of the estate of the other spouse. The court may pass
    title to real property to either party or to a third person or may order the
    sale of such real property, without any act by either spouse, when in the
    judgment of the court it is the proper mode to carry the decree into effect.
    ‘‘(b) A conveyance made pursuant to the decree shall vest title in the
    purchaser, and shall bind all persons entitled to life estates and remainder
    interests in the same manner as a sale ordered by the court pursuant to the
    provisions of section 52-500. When the decree is recorded on the land records
    in the town where the real property is situated, it shall effect the transfer
    of the title of such real property as if it were a deed of the party or parties.
    ‘‘(c) In fixing the nature and value of the property, if any, to be assigned,
    the court, after considering all the evidence presented by each party, shall
    consider the length of the marriage, the causes for the annulment, dissolution
    of the marriage or legal separation, the age, health, station, occupation,
    amount and sources of income, earning capacity, vocational skills, educa-
    tion, employability, estate, liabilities and needs of each of the parties and
    the opportunity of each for future acquisition of capital assets and income.
    The court shall also consider the contribution of each of the parties in the
    acquisition, preservation or appreciation in value of their respective estates.’’