Marroquin v. Marroquin , 440 P.3d 757 ( 2019 )


Menu:
  •                         
    2019 UT App 38
    THE UTAH COURT OF APPEALS
    HEATHER MARROQUIN,
    Appellant,
    v.
    RENSON AMILICAR MARROQUIN,
    Appellee.
    Opinion
    No. 20170454-CA
    Filed March 14, 2019
    Third District Court, Salt Lake Department
    The Honorable Robert P. Faust
    No. 144903963
    Steve S. Christensen and Clinton R. Brimhall,
    Attorneys for Appellant
    James H. Woodall and Deborah L. Bulkeley,
    Attorneys for Appellee
    JUDGE DIANA HAGEN authored this Opinion, in which
    JUDGES KATE APPLEBY and JILL M. POHLMAN concurred.
    HAGEN, Judge:
    ¶1     In 2005, Heather and Renson Marroquin were married.
    Prior to the marriage, Renson owned and operated a vending
    machine business. 1 After Heather filed for divorce in 2014, the
    value of that business became a central question in valuing the
    marital estate and distributing its assets. On appeal, Heather
    challenges the district court’s valuation of the business, its
    failure to impose a due date or interest rate for payment of her
    1. Because both parties share the same surname, we refer to them
    by their first names with no disrespect intended by the apparent
    informality.
    Marroquin v. Marroquin
    half of the marital assets, and its denial of her motion to amend
    its findings and for a new trial. Because we conclude the district
    court did not exceed its discretion with respect to any of the
    issues raised by Heather on appeal, we affirm.
    BACKGROUND
    ¶2     Before marrying Heather in 2005, Renson founded Deluxe
    Vending LLC and now owns a 99% interest in that company. 2
    Deluxe Vending operates eighty-seven vending machines and
    three “micro-markets” 3 in numerous locations throughout Salt
    Lake City, Utah. For the first year of their marriage, and two
    summers following that, Heather helped Renson stock the
    vending machines throughout the day and count the money
    collected. Once she completed her education, Heather obtained
    other employment, but she continued to “help [Deluxe Vending]
    sporadically as needed or as requested.”
    ¶3     Renson managed and conducted all of Deluxe Vending’s
    business operations and had no other employees. He established
    personal relationships with the property owners, which allowed
    him to continue to operate his vending machines and
    micro-markets at their respective locations. Most of Deluxe
    Vending’s contracts are on a month-to-month basis and can be
    replaced by other vendors at any time after the monthly contract
    ends.
    ¶4    In 2014, Heather filed for divorce. The primary issue at
    the parties’ divorce trial was the value of Deluxe Vending and
    2. Heather is not the 1% interest owner of Deluxe Vending.
    3. Deluxe Vending’s micro-markets are “self-serve kiosks” that
    allow patrons to access food and beverage items from a cooler
    and then scan the item at the kiosk and pay with either a credit
    or debit card or with cash.
    20170454-CA                     2               
    2019 UT App 38
    Marroquin v. Marroquin
    division of its assets. Each party obtained his or her own expert
    to testify to the business’s value. Heather’s expert is a certified
    public accountant who had “no credentials in the area of
    business valuation.” Heather’s expert initially valued Deluxe
    Vending between $725,000 and $900,000 but increased “his
    estimate to a range of $1,229,317 to $1,530,803” just before trial
    by using an “income approach to value the business,” which
    includes “goodwill associated with the business.” At trial,
    Heather’s expert reduced his estimated value of Deluxe Vending
    to $700,000.
    ¶5     Renson’s expert is a certified public accountant, with
    accreditations in business valuation and as a senior appraiser.
    He “devotes approximately 75% of his practice to performing
    business valuations and testifying as an expert.” Following
    accepted industry practices of using the net asset approach,
    Renson’s expert valued Deluxe Vending at $152,937. The value
    was determined by subtracting the fair market value of liabilities
    from the fair market value of assets and then subtracting
    “between a 5 and 10 percent marketability discount.” In this
    case, Renson’s expert “went on the low end and took [a] 5
    percent” discount. Renson’s expert opined that Deluxe Vending
    did not have any “institutional goodwill,” but only personal or
    professional goodwill attributed solely to Renson. The expert
    explained that, “without the relationships that exist for the
    places where the vending machines are located, there is no
    potential for goodwill. There’s no income earning capacity that
    would be in excess of the value of the assets.” At trial, Renson’s
    expert testified that Heather’s expert was unreliable and opined
    that he “failed to follow accepted industry practices, that he
    relied on inaccurate information, and that he made unreasonable
    assumptions.”
    ¶6     In its findings of fact, the court rejected Heather’s expert’s
    valuation and found Renson’s expert to be more credible. It
    found that the business was worth $152,937, awarded Deluxe
    Vending to Renson, and ordered him to pay Heather “one-half
    of the value, or $76,468.50.” The court also awarded alimony to
    20170454-CA                      3                 
    2019 UT App 38
    Marroquin v. Marroquin
    Heather and divided the equity of certain personal property in
    half. The court entered the divorce decree consistent with those
    findings of fact.
    ¶7      Heather filed a motion to amend the court’s findings of
    fact or for a new trial (the post-judgment motion). In the
    post-judgment motion, Heather argued that the court erred in
    determining the value of Deluxe Vending because Renson
    testified at trial that some of the business’s liabilities had been
    paid off since Renson’s expert prepared the valuation report.
    Relatedly, she argued that the court should amend its findings to
    account for the institutional goodwill of the business rather than
    attribute the goodwill solely to Renson. Heather asked the court
    to set a date for Renson’s payment to Heather for one-half the
    value of Deluxe Vending and the personal property award. She
    also asked the court to make findings “regarding Renson’s
    dissipation of marital funds.” Finally, she requested a new trial
    “because the court’s method of ruling was irregular and
    surprising.”
    ¶8       The court found that the post-judgment motion was
    Heather’s “attempt[] to modify and add additional terms that
    were not presented as evidence at trial nor were they presented
    when [she] was given an additional opportunity to provide
    information to the Court due to lack of information and evidence
    at trial.” Based on her “failure to provide the information as
    directed within the time frames set, the Court was left with only
    the information provided at trial upon which to make a
    determination.” The court therefore denied the post-judgment
    motion.
    ¶9    Heather appeals.
    ISSUES AND STANDARDS OF REVIEW
    ¶10 Heather raises three principal issues on appeal. First,
    Heather claims that the district court’s valuation of Deluxe
    20170454-CA                     4                
    2019 UT App 38
    Marroquin v. Marroquin
    Vending was clearly erroneous in two respects. She contends the
    court erroneously determined that any goodwill associated with
    Deluxe Vending was personal to Renson. Relatedly, she
    contends the court erred in accepting the appraisal value
    assigned by Renson’s expert to Deluxe Vending several months
    before trial given that Renson testified at trial that the liabilities
    had been reduced. A district court is “entitled to a presumption
    of validity in its assessment and evaluation of evidence,” and we
    defer to the district court’s “findings of fact related to property
    valuation and distribution unless they are clearly erroneous.”
    Taft v. Taft, 
    2016 UT App 135
    , ¶ 63, 
    379 P.3d 890
     (quotation
    simplified). We “will not disturb a court’s distribution of marital
    property unless it is clearly unjust or a clear abuse of discretion.”
    Id. ¶ 32.
    ¶11 Second, Heather contends the court erred when it failed
    to set a due date or impose an interest rate on Renson’s payment
    to Heather for one-half the value of Deluxe Vending and the
    one-half interest award of personal property. District courts
    “have considerable discretion in determining property
    distribution in divorce cases,” Stonehocker v. Stonehocker, 
    2008 UT App 11
    , ¶ 8, 
    176 P.3d 476
     (quotation simplified), and we will not
    disturb the district court’s determination absent a clear abuse of
    discretion, Taft, 
    2016 UT App 135
    , ¶ 59.
    ¶12 Third, Heather contends the district court erred in
    denying the post-judgment motion because “the transcript
    showed that the district court had halted or interfered with [her]
    attempts to elicit testimony regarding dissipation of marital
    assets.” 4 We will reverse a district court’s denial of a motion for a
    4. Heather also contends the district court “abused or entirely
    failed to exercise its discretion when it declined to factor
    dissipation of marital assets into its division of the parties’
    martial assets.” This argument is unpreserved. “[P]arties are
    required to raise and argue an issue in the trial court in such a
    way that the court has an opportunity to rule on it.” State v.
    (continued…)
    20170454-CA                      5                 
    2019 UT App 38
    Marroquin v. Marroquin
    new trial or to amend the findings and judgment for abuse of
    discretion. Bergmann v. Bergmann, 
    2018 UT App 130
    , ¶ 12, 
    428 P.3d 89
    . “To the extent that our review turns on facts presented
    at trial, we defer to the trial court’s underlying findings of fact,
    which shall not be set aside unless clearly erroneous.” 
    Id.
    (quotation simplified).
    ANALYSIS
    I. The Value of Deluxe Vending
    ¶13 Heather contends the district court made two errors when
    calculating the value of Deluxe Vending. First, she argues that
    the court should have included institutional goodwill in its
    calculation. Second, she argues the court’s calculations of the
    value of the company should have taken into consideration
    Renson’s testimony regarding the reduction in liabilities of
    Deluxe Vending. We address each argument in turn and
    (…continued)
    Johnson, 
    2017 UT 76
    , ¶ 18, 
    416 P.3d 443
     (quotation simplified).
    Failure to do so “precludes a party from arguing that issue in an
    appellate court, absent a valid exception,” such as plain error,
    ineffective assistance of counsel, or exceptional circumstances.
    
    Id.
     ¶¶ 18–19. Here, Heather never alleged at trial or in the
    post-judgment motion that the value of the marital assets should
    be adjusted to account for money Renson spent on non-marital
    assets. Nor did she identify Deluxe Vending’s bank account as
    the asset depleted or suggest that the money Renson spent on
    non-marital expenses was taken from the joint checking account.
    Instead, Heather asked the court to consider the alleged
    dissipation only with respect to attorney fees and alimony.
    Because Heather failed to raise this issue before the district court
    and she has failed to argue that an exception to preservation
    applies, see 
    id.,
     we decline to address it.
    20170454-CA                     6                 
    2019 UT App 38
    Marroquin v. Marroquin
    conclude that the court did not err when calculating the value of
    Deluxe Vending.
    A.    Goodwill of Deluxe Vending
    ¶14 Heather contends the district court “should have included
    goodwill value in its calculations” of the value of Deluxe
    Vending. “In a divorce proceeding, determining and assigning
    values to marital property is a matter for the trial court and this
    court will not disturb those determinations absent a showing of
    clear abuse of discretion.” Dunn v. Dunn, 
    802 P.2d 1314
    , 1317
    (Utah Ct. App. 1990) (quotation simplified). “Marital property is
    ordinarily all property acquired during marriage and
    it encompasses all of the assets of every nature possessed by the
    parties, whenever obtained and from whatever source derived.”
    
    Id.
     at 1317–18 (quotation simplified). Here, Renson does not
    dispute that Deluxe Vending is marital property subject to
    division. See 
    id.
    ¶15 When valuing a business in marriage dissolution cases,
    district courts must consider whether goodwill is institutional or
    personal to one spouse. See Sorensen v. Sorensen, 
    839 P.2d 774
    , 775
    (Utah 1992) (agreeing with “jurisdictions that do not treat
    [personal] goodwill as a marital asset to be divided”).
    Institutional, or enterprise, goodwill “is based on the intangible,
    but generally marketable, existence in a business of established
    relations with employees, customers and suppliers, and may
    include factors such as a business location, its name recognition
    and its business reputation.” See DeSalle v. Gentry, 
    818 N.E.2d 40
    ,
    47 (Ind. Ct. App. 2004). Personal goodwill is based on an
    individual’s “reputation for competency” and is not subject to
    distribution upon divorce. Sorensen, 839 P.2d at 775–76; see also
    Stonehocker v. Stonehocker, 
    2008 UT App 11
    , ¶ 44, 
    176 P.3d 476
    (“There can be no good will in a business that is dependent for
    its existence upon the individual who conducts the enterprise
    and would vanish were the individual to die, retire or quit
    work.” (quotation simplified)).
    20170454-CA                     7                
    2019 UT App 38
    Marroquin v. Marroquin
    ¶16 Here, the district court concluded that the only goodwill
    associated with Deluxe Vending was personal to Renson. The
    court found that Deluxe Vending was the type of sole
    proprietorship where the owner’s goodwill is not a marital asset
    subject to division. Accordingly, the court did not consider
    Renson’s personal goodwill in calculating the value of Deluxe
    Vending.
    ¶17 Heather argues that Deluxe Vending is distinguishable
    from the type of sole proprietorship where goodwill is not
    subject to division. For example, she cites Sorensen, in which the
    district court valued a sole-practitioner dental practice at
    $100,060 and determined that $62,560 of that value represented
    the personal “goodwill” of the husband. 839 P.2d at 775. The
    husband appealed the district court’s decision, arguing that it
    “should not have included [personal] goodwill and reputation in
    its valuation of his dental practice.” Id. Our supreme court
    determined that “the goodwill of a sole practitioner is nothing
    more than his or her reputation for competency.” Id. “It may
    well be that if the sole practitioner retires at the time of a divorce
    and his or her practice is actually sold and an amount is realized
    over and above the value of the tangible assets, the full amount
    should be viewed as marital property.” Id. But where no actual
    sale of the business takes place, personal goodwill “should not
    be treated differently from a professional degree or an advanced
    degree,” and requiring the sole practitioner to pay the spouse
    “part of the value ascribed to the [personal] goodwill” would be
    inequitable. Id. at 775–76.
    ¶18 Relying on Sorensen, Heather asserts the district court
    made “no findings about [Renson] having a reputation that
    matters to the business’s operation.” Both the district court’s oral
    and written findings of fact refute this assertion. The court
    specifically found that “the goodwill of Deluxe Vending is solely
    attributable to Renson’s work, his efforts, and his reputation for
    competency” based on Renson “being the face of the business”
    and the “personal relationships” he has made with the property
    20170454-CA                      8                 
    2019 UT App 38
    Marroquin v. Marroquin
    owners that have allowed him to continue to conduct business,
    largely on a month-to-month basis.
    ¶19 Deluxe Vending is more akin to the car dealership at issue
    in Stonehocker. In that case, the district court determined that a
    used car dealership formed by the husband during the course of
    the marriage was “in reality a sole proprietorship” and the
    success of the used car dealership was “solely attributable to [the
    husband’s] personal, professional reputation.” Stonehocker, 
    2008 UT App 11
    , ¶¶ 6, 40, 43. This court agreed that the used car
    dealership was “essentially [the husband’s] sole proprietorship,”
    because the wife had “only token involvement” in the business,
    and its success was “the product of [the husband’s] reputation,
    goodwill, and sole efforts.” 
    Id.
     ¶¶ 40–42 (quotation simplified).
    The district court therefore correctly concluded that the value of
    the used car dealership “did not include any amount for
    goodwill.” Id. ¶ 43.
    ¶20 Here Renson owns 99% of Deluxe Vending and is the
    only employee of the business. He remains in contact with the
    entities that continue to allow Deluxe Vending to operate
    vending machines and micro-markets on the properties on a
    month-to-month basis. Heather’s involvement in the business
    was minimal and limited to stocking the machines and counting
    the money at the beginning of the marriage. Thus, Renson is akin
    to the sole proprietor in Stonehocker and Heather had “only token
    involvement” in Deluxe Vending’s operations. See id. ¶¶ 40–41
    (quotation simplified).
    ¶21 Heather asserts that “anybody could step into [Renson’s]
    shoes and carry on with the business under its name and with its
    assets,” but she has not marshaled any record evidence that
    would support that assertion. See id. ¶ 9 (explaining that when a
    party challenges the findings of fact, the party “must first
    marshal the evidence in support of the findings and then
    demonstrate that the findings are unsupported by substantial
    evidence” (quotation simplified)). We therefore conclude that
    the district court did not exceed its discretion when it did not
    20170454-CA                     9                
    2019 UT App 38
    Marroquin v. Marroquin
    include institutional goodwill in calculating the value of Deluxe
    Vending.
    B.     Decreased Liabilities of Deluxe Vending
    ¶22 Heather contends the district court erred by basing its
    valuation of Deluxe Vending on the expert reports created prior
    to trial. Heather argues that the court should have valued the
    business as of the exact date of the divorce by accounting for
    Renson’s trial testimony that he had further paid down the
    business’s liabilities in the intervening months.
    ¶23 “Determining and assigning values to marital property is
    a matter for the trial court, and [we] will not disturb those
    determinations absent a showing of clear abuse of discretion.”
    Ebbert v. Ebbert, 
    744 P.2d 1019
    , 1023 (Utah Ct. App. 1987).
    Because Heather did not argue at trial that the district court
    should adjust the appraised value of Deluxe Vending based on a
    reduction in its liabilities, she cannot show an abuse of
    discretion.
    ¶24 Here, both parties submitted expert reports regarding the
    value of Deluxe Vending several months before trial. A
    valuation is necessarily a snapshot in time and both parties
    relied on the experts’ valuations when preparing for trial.
    Similarly, the district court relied on those expert reports and
    determined that Renson’s expert’s valuation was more credible.
    In the post-judgment motion, Heather cited portions of Renson’s
    testimony, noting that some of Deluxe Vending’s loans had been
    paid off or reduced. Heather argued that the court “should
    amend its findings consistent with the evidence at trial” by
    increasing the value of Deluxe Vending to account for the
    decrease in liabilities. Raising this factual issue for the first time
    in a post-judgment motion to amend the court’s findings of fact
    did not give Renson the opportunity to present evidence as to
    whether there were other changes that affected the valuation of
    Deluxe Vending, such as a decrease in assets. And Heather has
    failed to demonstrate that she could not have requested the court
    20170454-CA                      10                
    2019 UT App 38
    Marroquin v. Marroquin
    consider evidence outside of the experts’ valuation reports at
    trial. Cf. Hudema v. Carpenter, 
    1999 UT App 290
    , ¶ 40, 
    989 P.2d 491
     (affirming the district court’s denial of a post-judgment
    motion for a new trial because “the evidence offered [in the post-
    judgment motion] could have been produced at trial with
    reasonable diligence”). Indeed, Heather elicited the testimony
    from Renson, but never asked the court to consider it when
    calculating the value of Deluxe Vending.
    ¶25 Heather cannot establish that the district court erred by
    not reducing the appraised value of Deluxe Vending, sua sponte,
    based on trial testimony regarding decreased liabilities. Nor has
    she shown that the district court abused its discretion in denying
    her post-judgment motion to amend its findings on grounds not
    presented at trial.
    II. Failure to Set Due Date or Interest Rate for Heather’s Award
    of Marital Assets
    ¶26 Heather contends the district court “should have included
    an interest rate or due date” for her award of marital assets.
    Heather asserts that the court’s failure to do so places her “at
    such a disadvantage” that it amounts to “an abuse of discretion.”
    We disagree.
    ¶27 When the district court assigns a value to an item of
    marital property, the court must equitably distribute it “with a
    view toward allowing each party to go forward with his or her
    separate life.” Stonehocker v. Stonehocker, 
    2008 UT App 11
    , ¶¶ 13,
    15, 
    176 P.3d 476
    . We will not disturb the district court’s payment
    determination absent a clear abuse of discretion. Taft v. Taft, 
    2016 UT App 135
    , ¶ 59, 
    379 P.3d 890
    ; see also Stonehocker, 
    2008 UT App 11
    , ¶ 8.
    ¶28 Heather relies exclusively on Taft to support her
    argument. In Taft, the district court granted the husband
    “discretion to pay [the] judgment all at once or in monthly
    installments for a period of time.” 
    2016 UT App 135
    , ¶ 57
    20170454-CA                     11                
    2019 UT App 38
    Marroquin v. Marroquin
    (quotation simplified). The court did not order any minimum
    payment and provided that if the husband chose to make
    monthly payments, he “shall begin equal monthly payments,
    and the duration of such monthly installment payments shall not
    exceed a period of ten years, whereupon the balance shall be
    paid to [the wife] in one final balloon payment.” 
    Id.
     (quotation
    simplified). On appeal, the wife argued that this payment
    strategy was inequitable because it allowed the husband “to
    receive full immediate enjoyment of the assets awarded to him
    as well as the full use of [the wife’s] share of the assets while [the
    wife was] deprived of meaningful access to her award.” Id. ¶ 58
    (quotation simplified). This court agreed, determining that the
    husband was “given nearly complete discretion regarding the
    payment to [the wife] of her share of the marital property over a
    ten-year period” at a low interest rate and that the wife, who had
    “been granted a substantial judgment in token of her share of the
    marital real property,” had “no ability to collect, access, or
    substantially enjoy until ten years pass[ed], unless [the husband]
    decide[d] otherwise.” Id. ¶ 59. This court therefore concluded
    “that the terms of [the wife’s] property judgment [were]
    inequitable and that the trial court exceeded its discretion by
    structuring the terms of [the wife’s] property judgment as it
    did.” Id. ¶ 62.
    ¶29 This case is distinguishable from Taft. The district court in
    Taft gave the husband discretion to delay payment to the wife in
    an inequitable way. Unlike the spouse in Taft, Heather does not
    lack the “ability to collect, access, or substantially enjoy” her
    award of marital property. See id. ¶ 59. Instead, she can collect on
    the judgment just as any other judgment creditor. See Utah R.
    Civ. P. 62(a) (providing that “[n]o execution or other writ to
    enforce a judgment may issue until the expiration of 14 days
    after entry of judgment, unless the court in its discretion
    otherwise directs”). Heather acknowledges this ability in her
    brief on appeal, stating that Renson “can hold onto the assets
    and reap the benefits while [Heather] waits for payment or
    expends time, effort, and money to enforce the divorce decree.”
    (Emphasis added.) Because Heather has not yet attempted to
    20170454-CA                      12                
    2019 UT App 38
    Marroquin v. Marroquin
    enforce the divorce decree, she cannot show that she has been
    deprived of meaningful access to her award or prevented from
    going forward with her separate life. We therefore conclude the
    district court did not abuse its discretion when it did not impose
    a due date or interest rate for the payment of Heather’s award of
    marital assets.
    III. Irregularity of Proceedings
    ¶30 Finally, Heather contends the district court erred in
    denying her motion for a new trial based on an irregularity of
    the proceedings. Heather argues that she attempted to establish
    a claim that Renson dissipated marital assets, but the court
    declined to address it and “cut off [Heather’s] attempts to elicit
    testimony on the subject.”
    ¶31 Following a bench trial, “a new trial may be granted to
    any party on any issue” if, among other circumstances, “there
    was an “irregularity in the proceedings . . . or abuse of discretion
    by which a party was prevented from having a fair trial.” Utah
    R. Civ. P. 59(a)(1). “Because the grant of a new trial is ordinarily
    left to the sound discretion of the trial court, we will review the
    court’s decision in this regard under an abuse of discretion
    standard.” Child v. Gonda, 
    972 P.2d 425
    , 429 (Utah 1998). And
    “absent a showing by the appellant that the trial outcome would
    have differed, every reasonable presumption as to the validity of
    the [judgment] below must be taken as true upon appeal.” 
    Id.
    ¶32 Here, Heather asserts that the district court, “on several
    occasions . . . cut off [Heather’s counsel’s] questioning” of
    Renson regarding the claim of dissipation of marital assets. She
    claims that, on one occasion, Heather’s counsel was “attempting
    to elicit testimony related to [Renson’s] credibility and the finer
    details of the evidence,” but the court “cut off the questioning”
    and “asked [Renson] point blank if he was hiding money.”
    Heather argues that this was “uniquely harmful” because it
    “was an unfair boon to [Renson]” and that the effect was to
    20170454-CA                     13                   
    2019 UT App 38
    Marroquin v. Marroquin
    “shield[]” Renson “from questions about his waste of marital
    assets.” We disagree.
    ¶33 When determining “whether a party should be held
    accountable for the dissipation of marital assets,” there are “a
    number of factors that may be relevant,” including (1) “how the
    money was spent, including whether funds were used to pay
    legitimate marital expenses or individual expenses”; (2) “the
    parties’ historical practices”; (3) “the magnitude of any
    depletion”; (4) “the timing of the challenged actions in relation to
    the separation and divorce”; and (5) “any obstructive efforts that
    hinder the valuation of the assets.” Rayner v. Rayner, 
    2013 UT App 269
    , ¶ 19, 
    316 P.3d 455
    . “While marital assets are generally
    valued as of the date of the divorce decree, where one party has
    dissipated an asset, hidden its value or otherwise acted
    obstructively, the trial court may, in the exercise of its equitable
    powers, value a marital asset at some time other than the time
    the decree is entered, such as at separation.” Parker v. Parker,
    
    2000 UT App 30
    , ¶ 13, 
    996 P.2d 565
     (quotation simplified).
    ¶34 Our review of the record shows that Heather’s counsel
    asked questions about spending money, but never directly asked
    Renson whether the money came from either the company
    account or a joint checking account. See 
    id.
     Instead, Heather’s
    counsel asked questions about where, when, and how much
    money Renson spent. The court interjected, stating, “Let’s just
    cut to the chase, do you have any other squirrel holes or nest
    eggs that you’ve been hiding or putting money in . . . that you
    didn’t report in your financial declarations and did not disclose
    to [c]ounsel?” Renson said he did not. Heather’s counsel then
    pursued a different line of questioning. When Heather’s counsel
    attempted to ask Renson again about where and when he spent
    his money, Renson’s counsel objected as to relevance, arguing
    that “unless [Heather] ties it to a business expense that’s been
    improperly claimed, he can spend his money on anything he
    wants.” See 
    id.
     Heather’s counsel argued that it was relevant to
    the court’s consideration regarding attorney fees. The court
    sustained the objection and explained that “what people do with
    20170454-CA                     14                
    2019 UT App 38
    Marroquin v. Marroquin
    their income and how they spend it” is irrelevant. Cf. Rayner,
    
    2013 UT App 269
    , ¶ 19.
    ¶35 Because Heather never asked the court to find that
    Renson’s personal spending decreased the value of the company
    or any other marital asset, the questions did not go to a material
    issue or fact in dispute. Heather had the opportunity at trial, on
    numerous occasions, to direct the court to specific assets that had
    been dissipated by Renson’s spending, but she did not. Heather
    therefore cannot show that she did not have the opportunity to
    present the issue to the district court or that she was denied a
    fair trial. See Utah R. Civ. P. 59(a)(1). Accordingly, the district
    court did not abuse its discretion when it denied her motion for
    a new trial based on an irregularity in the proceedings.
    IV. Attorney Fees
    ¶36 Renson seeks attorney fees incurred on appeal under rule
    33 of the Utah Rules of Appellate Procedure, arguing that
    Heather’s appeal was “frivolous or for delay.” Rule 33 allows for
    the sanction of “just damages, which may include . . . reasonable
    attorney fees” to the prevailing party if an appeal “is not
    grounded in fact, not warranted by existing law, . . . not based on
    a good faith argument . . . or [if taken] for the purpose of delay.”
    Utah R. App. P. 33(a),(b). “The sanction for bringing a frivolous
    appeal is applied only in egregious cases, lest there be an
    improper chilling of the right to appeal erroneous lower court
    decisions.” Maughan v. Maughan, 
    770 P.2d 156
    , 162 (Utah Ct.
    App. 1989) (quotation simplified). Although Heather has not
    been successful on appeal, her arguments were “worthy of
    consideration and should not be subject to the chilling effect” of
    rule 33 sanctions. See 
    id.
    CONCLUSION
    ¶37 We conclude the district court did not exceed its
    discretion when it calculated Deluxe Vending’s value without
    20170454-CA                     15                
    2019 UT App 38
    Marroquin v. Marroquin
    including institutional goodwill and when it did not recalculate
    the value of Deluxe Vending based on testimony elicited at trial
    regarding a reduction of liabilities. We further conclude the
    court did not exceed its discretion by not imposing a deadline on
    or interest rate for Renson’s payment to Heather where there are
    no limitations on her ability to enforce the judgment. And
    because Heather failed to show an irregularity in the
    proceedings, we conclude the court did not exceed its discretion
    when it denied the post-judgment motion for a new trial.
    Accordingly, we affirm.
    20170454-CA                   16                
    2019 UT App 38