Baronzzi v. Gamble , 2023 Ohio 894 ( 2023 )


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  • [Cite as Baronzzi v. Gamble, 
    2023-Ohio-894
    .]
    IN THE COURT OF APPEALS OF OHIO
    SEVENTH APPELLATE DISTRICT
    COLUMBIANA COUNTY
    CELESTE M. BARONZZI,
    Plaintiff-Appellant/Cross-Appellee,
    v.
    JOHN E. GAMBLE,
    Defendant-Appellee/Cross-Appellant.
    OPINION AND JUDGMENT ENTRY
    Case No. 
    2021 CO 32
    Appeal from the
    Court of Common Pleas, Domestic Relations Division, of Columbiana County, Ohio
    Case No. 2019 DR 00056
    BEFORE:
    Mike Powell, Robert A. Hendrickson, Matthew R. Byrne, Judges.
    JUDGMENT:
    Affirmed in part, Reversed in part, and Remanded.
    Atty. Tracey A. Laslo; Atty. Michael Partlow, 325 E. Main Street, Alliance, Ohio 44601, for
    Plaintiff-appellant and cross-appellee.
    Roth, Blair, Roberts, Strasfeld & Lodge, and Atty. Christopher P. Lacich, 100 E. Federal
    Street, Suite 600, Youngstown, Ohio 44503, for Defendant-appellee and cross-appellant.
    –2–
    Dated: March 10, 2023
    BYRNE, J.
    {¶1}     Appellant, Celeste M. Baronzzi, and Cross-Appellant, John E. Gamble, who
    were previously married, obtained a final decree of divorce from the Columbiana County
    Court of Common Pleas, Domestic Relations Division.1 John later filed a motion to
    terminate or modify the spousal support terms set forth in the divorce decree. Celeste
    soon thereafter filed a Civ.R. 60(B) motion for relief from the final decree of divorce.
    Celeste's motion sought equitable division of a payout of John's unused hours of sick and
    vacation leave time ("sick/vacation benefits") he received upon his retirement, after the
    divorce decree became final. The domestic relations court denied both parties' motions
    in a single decision. Celeste and John both appealed from the domestic relations court's
    order denying their respective motions. For the reasons described below, we affirm the
    domestic relations court's denial of Celeste's Civ.R. 60(B) motion, reverse the trial court's
    finding that the sick/vacation benefits constituted income to John, and remand for further
    proceedings with respect to John's motion to terminate or modify the terms of spousal
    support.2
    I. Factual and Procedural Summary
    A. The Divorce and the Divorce Decree
    1. For the purpose of clarity, appellant and appellee/cross-appellant will be referred to by their first names.
    See Nationwide Ins. Co. v. Alli, 
    178 Ohio App.3d 17
    , 
    2008-Ohio-4318
    , 
    896 N.E.2d 742
    , ¶ 3 (7th Dist.).
    2. The then-Chief Justice of the Ohio Supreme Court assigned this panel—three elected judges of the
    Twelfth District Court of Appeals—to preside in the Seventh District Court of Appeals for the purposes of
    hearing this appeal and concluding any proceedings. See Ohio Constitution, Article IV, Section 5(A)(3);
    Supreme Court of Ohio Guidelines for Assignment of Judges, Section 501(A)(1).
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    2021 CO 32
    –3–
    {¶2}   Celeste and John married in 1993. Two children were born of the marriage,
    both of whom are now emancipated. Celeste filed for divorce in 2019.
    {¶3}   In August 2020, the domestic relations court issued a decree of divorce
    dividing the parties' marital property. Among other terms, the decree provided that John
    would pay Celeste $3,300 per month in spousal support. The court based the spousal
    support award on a disparity in income. Specifically, at the time, John earned $130,000
    per year through his occupation as the chief assistant prosecutor for the Columbiana
    County Prosecutor's Office. Celeste, on the other hand, had never earned more than
    $12,000 per year during the marriage. Celeste also had limited income potential and
    medical issues.
    B. Loss of Election, Sick/Vacation Benefits Payout, and Post-Decree Motions
    {¶4}   During the time the divorce was pending, John ran as a candidate for
    Columbiana County Prosecuting Attorney. The election, which was contested, occurred
    in November 2020, two months after the court issued the final divorce decree. John lost
    the election to another candidate.
    {¶5}   In December 2020, John moved to terminate or modify the spousal support
    award set forth in the divorce decree, based on an anticipated change in income. John
    noted his election loss and indicated that he intended to retire from his employment with
    the Columbiana County Prosecutor's Office.
    {¶6}   In February 2021, Celeste moved for relief from judgment—that is, relief
    from the divorce decree—pursuant to Civ.R. 60(B). Celeste alleged that John had
    received approximately $96,000 upon his retirement from the prosecutor's office, which
    monies represented a payout of John's sick/vacation benefits. Celeste argued that the
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    2021 CO 32
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    sick/vacation benefits were earned during the marriage, were marital property, and were
    subject to equitable division. Celeste claimed that John, in violation of R.C. 3105.171(E),
    willfully failed to disclose the existence of the sick/vacation benefits during the divorce.
    {¶7}   Civ.R. 60(B) permits relief from judgment when one or more scenarios
    described in several subsections of the rule—that is, Civ.R. 60(B)(1) to (5)—are satisfied.
    Celeste identified two subsections that she argued applied. First, Celeste sought relief
    from judgment under Civ.R. 60(B)(2), which allows relief from judgment based on newly
    discovered evidence.       Celeste argued that she had no way of discovering the
    sick/vacation benefits prior to the final decree because John failed to reveal the
    sick/vacation benefits in response to various discovery requests related to his
    employment benefits. Celeste argued that John provided evasive or vague discovery
    responses. Celeste further argued that John failed to reveal the sick/vacation benefits in
    his affidavit of property or affidavit of income and expense.
    {¶8}   Next, Celeste argued she possessed grounds for relief from judgment under
    Civ.R. 60(B)(3), which allows for relief from judgment based on fraud, misrepresentation,
    or other misconduct. In this regard, Celeste stated that John was a licensed attorney,
    that he was aware of his duty to disclose all marital assets, and that he intentionally
    concealed the sick/vacation benefits during the divorce.
    C. Post-Decree Motions Hearing
    {¶9}   The parties appeared before the domestic relations court for a hearing. At
    the start of the hearing, the domestic relations court noted for the record that the parties
    had agreed during pre-hearing discussions that the amount in dispute concerning John's
    sick/vacation benefits payout was $96,102.90. The parties further agreed that John had
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    2021 CO 32
    –5–
    received approximately $50,000 of that amount after ordinary payroll deductions.
    1. Testimony of John Gamble
    {¶10} John testified that he was previously employed as the chief assistant
    prosecuting attorney of the Columbiana County Prosecutor's Office.            The elected
    prosecutor decided not to run for reelection, and John became his political party's
    candidate for prosecutor. After he lost the election to another candidate, John knew he
    would not be able to keep his job due to the bitterness of the election. He decided to
    retire from the prosecutor's office. His last day working at the prosecutor's office was
    December 31, 2020.
    {¶11} John testified that while the divorce was ongoing he had never considered
    the sick/vacation benefits as an asset with value. He knew he had the benefits but
    understood them simply as ensuring a stream of income if he was sick or if he took
    vacation. John conceded that he received statements at work that indicated the amount
    of sick/vacation time that he had accrued. However, the statements only indicated the
    number of hours he had available. The statements did not specify what the accrued hours
    were worth monetarily, and did not indicate their monetary value as a payout at retirement.
    {¶12} John testified he first realized he was entitled to a cash payout for his
    unused sick/vacation benefits when the office manager came into his office sometime in
    December 2020, after he had announced his retirement. The officer manager told him
    he was going to get a "severance check." John asked her the amount. Because the
    office door was open, she whispered $90,000. So that he would not have to repeat that
    figure out loud, he wrote "9" with a question mark on it. He believed she might have
    meant $9,000. She said no and wrote out the figure.
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    {¶13} John testified that after leaving the prosecutor's office he found new
    employment as an assistant law director with East Liverpool, Ohio, and as a solicitor with
    the village of Wellsville, Ohio. His new combined salary between these two jobs was
    $47,000. Thus, John was earning approximately $83,000 less per year than he had
    earned when he was chief assistant prosecuting attorney.
    2. Office Managers' Testimony
    {¶14} Celeste called the former and current office managers of the prosecutor's
    office to testify. In summary, their testimony revealed that sick leave and vacation day
    benefits could not be cashed out while an employee was still employed. Instead, those
    benefits were available to ensure that an employee's stream of income continued while
    the employee was either out sick or on vacation.
    {¶15} The office managers further explained that sick/vacation benefits could only
    be paid out in cash upon separation from employment. Employees who quit or otherwise
    did not retire from the office were entitled to payout of their unused vacation time, but not
    their unused sick time. Employees who retired, on the other hand, were entitled to
    payouts for both unused sick time and unused vacation time. Employees were entitled
    to payout of all unused vacation hours, up to a maximum number of hours. The amount
    paid for sick time was based on a statute. The office managers testified that they provided
    employees with a written statement of the status of their accrued sick/vacation hours
    approximately 5-10 times a year.
    {¶16} The current office manager testified that after John announced his
    retirement, she provided him with a form so that he could receive a payout of his unused
    sick/vacation benefits. The manager recalled that John seemed surprised when she
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    informed him of the amount of the benefit.
    3. Testimony of Celeste Baronzzi
    {¶17} Celeste testified that she was aware that John had sick/vacation benefits
    while he was employed by the Columbiana County Prosecutor's Office. Celeste stated
    that during the divorce she had not asked her attorney to request how many hours of sick
    and vacation pay John had accumulated.
    D. The Domestic Relations Court's Decision
    {¶18} The domestic relations court issued a written decision in which it denied
    Celeste's Civ.R. 60(B) motion for relief from judgment. The court also found that John's
    motion to terminate or modify spousal support was "premature," and on that basis denied
    John's motion. We will address the domestic relations court's analysis more fully below.
    {¶19} Celeste appealed, raising two assignments of error. John cross-appealed,
    raising three assignments of error.
    II. Law and Analysis
    A. Celeste's Appeal
    {¶20} Celeste's Assignment of Error No. 1 states:
    THE TRIAL COURT COMMITTED REVERS[I]BLE ERROR IN FINDING
    THAT THE $96,102.90 OF ACCUMULATED BENEFITS THAT
    APPELLEE ACCRUED DURING THE PARTIES' MARRIAGE
    CONSTITUTED INCOME TO THE APPELLEE FOR YEAR 2021 RATHER
    THAN A MARITAL ASSET.
    {¶21} Celeste's Assignment of Error No. 2 states:
    THE TRIAL COURT COMMITTED REVERSIBLE ERROR IN HOLDING
    THAT THE APPELLEE COULD NOT HAVE CONCEALED THE $96,102.90
    IN ACCUMULATED BENEFITS BECAUSE IT WAS "COMMON
    KNOWLEDGE" THAT SUCH BENEFITS WERE AVAILABLE WHEN BOTH
    PARTIES TESTIFIED THAT THEY WERE UNAWARE OF THE
    BENEFITS.
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    2021 CO 32
    –8–
    {¶22} Celeste does not explicitly assign as error the domestic relations court's
    denial of her Civ.R. 60(B) motion for relief from judgment.               Instead, Celeste's two
    assignments of error each concern specific findings the domestic relations court reached
    in the course of its analysis of Celeste's Civ.R. 60(B) motion. The domestic relations
    court made these findings in the context of what appears to have been its application of
    the test set forth in GTE Automatic Elec., Inc. v. ARC Industries, Inc., 
    47 Ohio St.2d 146
    ,
    
    351 N.E.2d 113
     (1976).3 In GTE, the Ohio Supreme Court held that,
    [t]o prevail on a motion brought under Civ.R. 60(B), the
    movant must demonstrate that: (1) the party has a meritorious
    defense or claim to present if relief is granted; (2) the party is
    entitled to relief under one of the grounds stated in Civ.R.
    60(B)(1) through (5); and (3) the motion is made within a
    reasonable time, and, where the grounds of relief are Civ.R.
    60(B)(1), (2) or (3), not more than one year after the judgment,
    order or proceeding was entered or taken.
    
    Id.
     at paragraph two of the syllabus. Because Celeste's assignments of error both relate
    to specific elements of the GTE test, we construe Celeste's assignments of error as
    challenging not only the specific findings they separately address, but the trial court's
    denial of her Civ.R. 60(B) motion for relief from judgment. Therefore, after concluding our
    analysis of Celeste's two assignments of error, we will explain how our resolution of those
    two assignments of error affects the overall question of whether the domestic relations
    court erred in denying Celeste's Civ.R. 60(B) motion for relief from judgment.
    1. Standard of Review
    {¶23} "The standard of review used to evaluate the trial court's decision to deny
    or grant a Civ.R. 60(B) motion is abuse of discretion." Paczewski v. Antero Resources
    3. We say "what appears to have been" because the domestic relations court did not cite to or mention
    GTE. Nevertheless, the court appears to have applied the analysis required by GTE.
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    2021 CO 32
    –9–
    Corp., 7th Dist. Monroe No. 18 MO 0016, 
    2019-Ohio-2641
    , ¶ 27. "Abuse of discretion
    connotes more than an error of judgment; it implies that the court's attitude was
    unreasonable, arbitrary, or unconscionable."      Allstate Ins. Co. v. Wilburn, 7th Dist.
    Mahoning 21 MA 0079, 
    2022-Ohio-2026
    , ¶ 8.
    {¶24} However, in this case, Celeste's argument in Assignment of Error No. 1
    specifically concerns the domestic relations court's resolution of a legal question, namely,
    whether the sick/vacation benefits payout was post-divorce income or a marital asset.
    Because this question of law specifically relates to the first prong of the GTE test, we
    review that legal determination de novo. Wells Fargo Bank, N.A. v. Stevens, 7th Dist.
    Mahoning No. 12 MA 219, 
    2014-Ohio-1399
    , ¶ 13–18 (noting that "the overall standard for
    reviewing a ruling on a Civ.R. 60[B] motion is abuse of discretion" but applying de novo
    review to question of law relating to failure to satisfy elements of GTE test); State v.
    Kennedy, 9th Dist. Logan No. 8-19-44, 
    2020-Ohio-2989
    , ¶ 10 (noting abuse of discretion
    standard applicable to review of Civ.R. 60[B] decisions but applying de novo review to
    trial court's determination that Civ.R. 60[B] relief was not available where there were "no
    substantive grounds for relief"); U.S. Bank Natl. Assn. v. Bartlett, 11th Dist. Lake No.
    2018-L-023, 
    2018-Ohio-4082
    , ¶ 13 (noting abuse of discretion standard applicable to
    review of Civ.R. 60[B] decisions but stating that "[t]o the extent that an issue of law is
    raised in relation to such motion, it is reviewed de novo"). As a result, we will apply de
    novo review to the legal argument made in support of Celeste's Assignment of Error No.
    1, but we will apply an abuse of discretion review to the fact-based argument made in
    support of Celeste's Assignment of Error No. 2 and to the overall question of whether the
    domestic relations court erred in denying Celeste's Civ.R. 60(B) motion.
    Case No. 
    2021 CO 32
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    2. First Element of GTE Test and Celeste's Assignment of Error No. 1
    {¶25} The domestic relations court in its judgment entry addressed the nature of
    John's sick/vacation benefits payout. The court noted the office managers' testimony
    indicating the purpose of sick/vacation benefits was to ensure an employee's stream of
    income would be unaffected by taking time off work until those benefits were exhausted.
    The court further noted that those benefits, when used during employment, were treated
    as income earned by an active-duty employee, and taxed as such. The court found that
    the sick/vacation benefits could only be used for their specified purposes during
    employment and could not otherwise be "cashed out" early while the employee remained
    employed. Instead, the benefits could only be converted to a cash payout at the end of
    employment. Based on the foregoing, the court determined that the payout of John's
    sick/vacation benefits was "income" earned after the marriage terminated and was
    therefore not a marital asset subject to equitable division.
    {¶26} Celeste contends in Assignment of Error No. 1 that the domestic relations
    court erred in construing the sick/vacation benefits payout as income to John after the
    marriage. She argues that the benefits payout was a retirement benefit that John earned
    during the marriage, and therefore it was marital property subject to equitable division.
    {¶27} Though the domestic relations court did not identify the portion of the GTE
    test to which the analysis described above relates, it is evident that the court's analysis
    and Celeste's Assignment of Error No. 1 concern the first element of the GTE test—that
    is, whether Celeste "has a meritorious defense or claim to present if relief [from judgment]
    is granted." GTE, 47 Ohio St.2d at paragraph two of the syllabus, 
    351 N.E.2d 113
    .
    b. Analysis
    Case No. 
    2021 CO 32
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    {¶28} In divorce proceedings, "the court shall * * * determine what constitutes
    marital property and what constitutes separate property." R.C. 3105.171(B). Once the
    court has determined the nature of that property, the court must divide the marital property
    equitably between the spouses. Lunger v. Lunger, 7th Dist. Columbiana No. 
    16 CO 0026
    ,
    
    2017-Ohio-9008
    , ¶ 9. Marital property includes:
    (i) All real and personal property that currently is owned by
    either or both of the spouses, including, but not limited to, the
    retirement benefits of the spouses, and that was acquired by
    either or both of the spouses during the marriage;
    (ii) All interest that either or both of the spouses currently has
    in any real or personal property, including, but not limited to,
    the retirement benefits of the spouses, and that was acquired
    by either or both of the spouses during the marriage* * *[.]
    R.C. 3105.171(A)(3)(a).
    {¶29} Multiple Ohio district courts of appeals have found that sick leave benefits
    are marital property subject to equitable division under R.C. 3105.171(A)(3)(a)(ii).
    Bergman v. Bergman, 2d Dist. Montgomery No. 25378, 
    2013-Ohio-715
    , ¶ 13; Lichtenstein
    v. Lichtenstein, 8th Dist. Cuyahoga No. 108854, 
    2020-Ohio-5080
    , ¶ 40; Young v. Young,
    10th Dist. Franklin No. 12AP-854, 
    2013-Ohio-2568
    , ¶ 16; Weller v. Weller, 11th Dist.
    Geauga No.2004-G-2599, 
    2005-Ohio-6892
    , ¶ 21; Yates v. Yates, 12th Dist. Preble Nos.
    CA2004-07-010 and CA2004-07-011, 
    2006-Ohio-743
    , ¶ 17. The rationale as described
    in these cases is that sick leave benefits, paid at retirement, are akin to deferred bonus
    payments or pension plan accumulations, which are essentially deferred compensation
    for services rendered during the marital term. See Herrmann v. Herrmann, 12th Dist.
    Butler Nos. CA99-01-006 and CA99-01-011, 
    2000 WL 1671045
    , *10 (Nov. 6, 2000);
    Lichtenstein at ¶ 40; Young at ¶ 16; Weller at ¶ 18. Multiple districts have also found that
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    the same rationale applies to accrued vacation leave benefits paid out upon retirement.
    Bergman at ¶ 13; Lichtenstein at ¶ 40; Young at ¶ 16.
    {¶30} In his appellee's brief, John distinguishes the above cited cases by arguing
    that all involved claims concerning leave benefits that were raised for the first time in an
    appeal from the divorce decree. That is, John argues that the fact that this matter was
    first raised in a post-decree setting makes this a different factual circumstance rendering
    the holdings of those cases inapplicable. John does not articulate the logic behind this
    argument, other than to point out the distinguishing fact. We find no merit to John's
    argument.
    {¶31} We agree with the reasoning of the foregoing authority. John had a valuable
    monetary interest in the sick/vacation benefits, which interest he acquired by working
    during the marriage. That interest constituted a benefit to him payable upon retirement.
    Thus, the sick/vacation benefits fit squarely within the definition of marital property as set
    forth in R.C. 3105.171(A)(3)(a)(ii). See Bergman at ¶ 13; Lichtenstein at ¶ 40; Young at
    ¶ 16. The domestic relations court erred in holding that the sick/vacation benefits payout
    was mere post-divorce income to John. Celeste demonstrated a meritorious claim to
    present if Civ.R. 60(B) relief were granted, thus satisfying the first element of the GTE
    test. GTE, 47 Ohio St.2d at paragraph two of the syllabus, 
    351 N.E.2d 113
    .
    {¶32} However, because Celeste's Assignment of Error No. 1 only concerns the
    first element of the GTE test, and Celeste's Assignment of Error No. 2 concerns the
    second element of that test, we will turn to Assignment of Error No. 2 before determining
    how our holding with respect to Assignment of Error No. 1 affects the disposition of this
    case.
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    2. Second Element of GTE Test and Celeste's Assignment of Error No. 2
    {¶33} In the judgment entry, the domestic relations court found that Celeste failed
    to prove that John concealed the sick/vacation benefits during the divorce. In so finding,
    the court observed that it is common knowledge that public employees receive
    sick/vacation benefits and that Celeste had even admitted her knowledge of John's
    benefits. The court found that Celeste neglected to inquire into the sick/vacation benefits
    during the divorce and that her failure to do so was not equivalent to John concealing the
    benefits.
    {¶34} In her Assignment of Error No. 2, Celeste argues that the domestic relations
    court ignored "undisputed facts" showing that John concealed his sick/vacation benefits
    from her during discovery in the divorce proceedings. Celeste challenges the domestic
    relation court's finding that it is "common knowledge" that public employees receive paid
    sick and vacation time. Celeste also argues that it was not her burden to uncover the
    sick/vacation benefits during discovery and cites R.C. 3105.171(E)(3), which provides
    that "[t]he court shall require each spouse to disclose in a full and complete manner all
    marital property, separate property, and other assets, debts, income, and expenses of
    the spouse."
    {¶35} Though the domestic relations court did not identify the portion of the GTE
    test to which the analysis described above relates, it is evident that the court's analysis
    and Celeste's Assignment of Error No. 2 concern the second element of the GTE test—
    that is, whether Celeste "is entitled to relief under one of the grounds stated in Civ.R.
    60(B)(1) through (5)." GTE, 47 Ohio St.2d at paragraph two of the syllabus, 
    351 N.E.2d 113
    . Even more specifically, Celeste's argument relates to Civ.R. 60(B)(3), which allows
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    for relief from judgment based on fraud, misrepresentation, or other misconduct.
    {¶36} A domestic relations court has broad discretion in determining whether a
    spouse has failed to disclose marital property during a divorce or otherwise committed
    financial misconduct. See Plymire v. Plymire, 7th Dist. Noble No. 17 NO 0443, 2018-
    Ohio-2786, ¶ 77; Carpenter v. Carpenter, 7th Dist. Noble No. 06-NO-331, 2007-Ohio-
    1238, ¶ 14 (both cases addressing allegations of financial misconduct during the divorce
    under R.C. 3105.171[E]).
    {¶37} At the hearing, John testified that he never thought about sick/vacation
    benefits as having any value while the divorce was proceeding. He viewed these as
    benefits during his employment, which would ensure that his income would continue if he
    took sick or vacation days. John further confirmed he would not have disclosed the
    sick/vacation benefits in response to certain "catch-all" interrogatories and requests for
    production concerning his claimed separate property, his income, assets, and retirement
    benefits. John testified that he viewed those requests regarding his retirement benefits
    as relating to his public employee pension plan and testified that he had disclosed all
    matters relating to that plan.
    {¶38} The domestic relation court's determination here relied in part on its
    assessment of John's credibility. The domestic relations court is in a better position than
    this court to assess credibility. See State v. Hamlett, 
    191 Ohio App.3d 397
    , 2010-Ohio-
    6605, 
    946 N.E.2d 277
    , ¶ 24 (7th Dist.). We may find it curious that an attorney with 30
    years of experience as a public employee would be unaware that he was entitled to a
    payout of unused vacation and sick leave upon retirement. However, there is some
    support for this contention in the record. The current officer manager testified that she
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    was previously a secretary for many years at the prosecutor's office and was unaware of
    the benefit until she became the office manager in 2017.
    {¶39} Regardless, the testimony and other evidence also could support the
    conclusion that John simply did not think of the sick/vacation benefits as a retirement
    asset he needed to disclose during the divorce. This would be consistent with Celeste's
    own treatment of the matter. She admitted that she was aware of John's sick/vacation
    benefits but did not request that her attorney inquire as to the hours that John had
    accumulated.
    {¶40} Upon review, there is no evidence in the record that would enable us to
    conclude that the court abused its discretion in finding that John did not conceal the
    sick/vacation benefits.4 Celeste failed to provide evidence that would establish that John
    engaged in fraud, misrepresentation, or other misconduct in a manner that would allow
    her to establish a ground for relief under Civ.R. 60(B)(3).
    {¶41} Likewise, Celeste has not established a ground for relief under Civ.R.
    60(B)(2), the other ground she identified in her Civ.R. 60(B) motion. Civ.R. 60(B)(2)
    allows for relief from judgment based on newly discovered evidence. The domestic
    4. Celeste argued in her Civ.R. 60(B) motion that John's actions violated R.C. 3105.171(E)(5), which
    provides that,
    If a spouse has substantially and willfully failed to disclose marital property,
    separate property, or other assets, debts, income, or expenses as required
    under division (E)(3) of this section, the court may compensate the
    offended spouse with a distributive award or with a greater award of
    marital property not to exceed three times the value of the marital property,
    separate property, or other assets, debts, income, or expenses that are
    not disclosed by the other spouse.
    The burden of proving a substantial and willful failure to disclose marital property under R.C. 3105.171(E)(5)
    is on the complaining spouse. See Plymire, 
    2018-Ohio-2786
    , at ¶ 79. On appeal, Celeste did not make
    her R.C. 3105.171(E)(5) argument or argue that the trial court made any error with respect to that argument.
    In any event, our analysis regarding the domestic relations court's concealment finding would seem to apply
    equally to an analysis under R.C. 3105.171(E)(5).
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    relations court appears to have addressed Civ.R. 60(B)(2) in its judgment entry when it
    found that Celeste "knew of those benefits." Celeste made no argument to the contrary
    on appeal.
    3. Disposition of Celeste's Appeal
    {¶42} Having addressed the issues raised by Celeste's two assignments of error,
    we turn to the question of how our resolution of those issues affects the overall question
    of whether the domestic relations court erred when it denied Celeste's Civ.R. 60(B) motion
    for relief from judgment. As mentioned above, the Ohio Supreme Court has held that,
    [t]o prevail on [a] motion under Civ.R. 60(B), the movant must
    demonstrate that: (1) the party has a meritorious defense or
    claim to present if relief is granted; (2) the party is entitled to
    relief under one of the grounds stated in Civ. R. 60(B)(1)
    through (5); and (3) the motion is made within a reasonable
    time, and, where the grounds of relief are Civ. R. 60(B)(1), (2),
    or (3), not more than one year after the judgment, order or
    proceeding was entered or taken.
    GTE, 47 Ohio St.2d at paragraph two of the syllabus, 
    351 N.E.2d 113
    .
    {¶43} The first part of the GTE test requires a court to determine whether the party
    seeking Civ.R. 60(B) relief has a "meritorious defense or claim to present if relief is
    granted." 
    Id.
     Because we have determined that the domestic relations court erred when
    it determined that the sick/vacation benefits payout was income, and that the payout was
    in fact a marital asset, Celeste satisfied the first element of the GTE analysis. 
    Id.
    {¶44} The second element of the GTE test requires a court to determine whether
    the party seeking Civ.R. 60(B) relief "is entitled to relief under one of the grounds stated
    in Civ.R. 60(B)(1) through (5)." 
    Id.
     In her Civ.R. 60(B) motion, Celeste only argued that
    two of those grounds applied: Civ.R. 60(B)(2) and Civ.R. 60(B)(3). For the reasons stated
    above, Celeste cannot establish either of those grounds for relief. Because all elements
    Case No. 
    2021 CO 32
    – 17 –
    of the GTE test must be met for a party to prevail on a Civ.R. 60(B) motion, Celeste's
    failure to establish the second element of the GTE test was dispositive and the domestic
    relations court did not err and did not abuse its discretion in denying Celeste's Civ.R.
    60(B) motion.5
    {¶45} We sustain Celeste's Assignment of Error No. 1, but we find that the court's
    error does not entitle Celeste to reversal of the domestic relations court's decision. We
    overrule Celeste's Assignment of Error No. 2 and affirm the domestic relations court's
    decision denying Celeste's Civ.R. 60(B) motion.6
    B. John's Cross-Appeal
    {¶46} John's Cross-Assignment of Error No. 1 states:
    THE TRIAL COURT ERRED AND ABUSED ITS DISCRETION WHEN IT
    FAILED TO TAKE INTO CONSIDERATION THAT THE LUMP SUM
    RECEIVED IN 2021 BY DEFENDANT AS INCOME WAS A NON-
    RECURRING SOURCE OF INCOME ENTITLING HIM TO A
    TERMINATION/MODIFICATION OF SPOUSAL SUPPORT AT THE TIME
    OF POST-DIVORCE HEARING, AGAINST THE MANIFEST WEIGHT OF
    EVIDENCE.
    {¶47} John's Cross-Assignment of Error No. 2 states:
    THE TRIAL COURT ERRED AND ABUSED ITS DISCRETION WHEN IT
    RULED THAT DEFENDANT'S MOTION TO TERMINATE/MODIFY
    SPOUSAL SUPPORT WAS PREMATURE, WHEN DEFENDANT HAD
    LOST HIS EMPLOYMENT AS CHIEF PROSECUTOR BY REASON OF AN
    ELECTION AND WAS EARNING APPROX. $83,000 LESS PER ANNUM
    5. Given our analysis above, we need not examine the third element of the GTE test.
    6. We note that in Walsh v. Walsh, 
    157 Ohio St.3d 322
    , 
    2019-Ohio-3723
    , 
    136 N.E.3d 460
    , the Ohio
    Supreme Court addressed the interplay of Civ.R. 60(B) and R.C. 3105.171(I). The statute provides that "A
    division or disbursement of property or a distributive award made under this section is not subject to future
    modification by the court except upon the express written consent or agreement to the modification by both
    spouses." R.C. 3105.171(I). The Ohio Supreme Court concluded that "Civ.R. 60(B) cannot be used to
    alter the statutory requirements for the modification of a decree. Because R.C. 3105.171(I) does not permit
    modification absent the consent of both parties, Civ.R. 60(B) cannot provide a workaround." Id. at ¶ 23.
    Neither Celeste nor John addressed—either below or on appeal—the impact of Walsh on Celeste's Civ.R.
    60(B) motion. Likewise, the domestic relations court did not mention Walsh in its judgment entry. We need
    not address the impact of Walsh because we have determined that Celeste was not entitled to Civ.R. 60(B)
    relief.
    Case No. 
    2021 CO 32
    – 18 –
    IN THE LEGAL PROFESSION, AGAINST THE MANIFEST WEIGHT OF
    EVIDENCE.
    {¶48} John's Cross-Assignment of Error No. 3 states:
    THE TRIAL COURT ERRED AND ABUSED ITS DISCRETION WHEN IT
    FAILED TO RESERVE THE DEFENDANT'S RIGHT TO RELIEF ON THE
    ISSUE OF SPOUSAL SUPPORT, NUNC PRO TUNC TO JANUARY 1,
    2021, IF PLAINTIFF'S CLAIM THAT THE LUMP SUM RECEIVED BY
    DEFENDANT WAS MARITAL PROPERTY WAS TO PREVAIL ON
    APPEAL.
    {¶49} John's three assignments of error challenge various aspects of the domestic
    relations court's decision to deny his motion to terminate or modify spousal support. We
    need not address the merits of John's specific arguments because our determination that
    the domestic relations court erred in finding that the sick/vacation benefits constituted
    John's 2021 income—rather than a marital asset—necessarily negates the domestic
    relation's courts determination that John's income for 2021 exceeded his income as set
    forth in the divorce decree.
    {¶50} We therefore sustain John's Cross-Assignment of Error No. 1. We decline
    to address John's Cross-Assignments of Error Nos. 2 and 3 because they are rendered
    moot by our resolution of his Cross-Assignment of Error No. 1. App.R. 12(A)(1)(c). On
    remand, the domestic relations court may assess John's request for a modification of
    spousal support for the appropriate time period based upon our determination. We make
    no comment or suggestion on how the domestic relations court should decide John's
    motion.
    III. Conclusion
    {¶51} John's sick/vacation benefits payout was a marital asset because it
    constituted an interest in a retirement benefit acquired during the marriage. We sustain
    Case No. 
    2021 CO 32
    – 19 –
    Celeste's Assignment of Error No. 1 but we find that the court's error does not entitle
    Celeste to reversal of the domestic relations court's decision. We overrule Celeste's
    Assignment of Error No. 2 because the domestic relations court did not abuse its
    discretion when it found that John did not conceal the sick/vacation benefits payout during
    the divorce proceedings. The domestic relations court did not err in denying Celeste's
    Civ.R. 60(B) motion for relief from judgment. And because the court erred in concluding
    that the 2021 payout for sick/vacation benefits was 2021 income, we sustain John's
    Cross-Assignment of Error No. 1 and reverse the trial court's finding to that effect. We
    remand for reconsideration of John's request for a modification of spousal support.
    {¶52} Judgment affirmed in part, reversed in part, and cause remanded.
    M. Powell, J., concurs.
    Hendrickson, J., concurs.
    Case No. 
    2021 CO 32
    [Cite as Baronzzi v. Gamble, 
    2023-Ohio-894
    .]
    For the reasons stated in the Opinion rendered herein, Appellant's first assignment
    of error is sustained and her second assignment of error is overruled. Cross-Appellant's
    first cross-assignment of error is sustained and his remaining assignments are moot. It
    is the final judgment and order of this Court that the judgment of the Court of Common
    Pleas, Domestic Relations, of Columbina County, Ohio, is reversed as to the finding that
    the sick/vacation benefits constitute income and we hereby remand this matter to the trial
    court for further proceedings according to law and consistent with this Court’s Opinion.
    As to the denial of Appellant's Civ.R. 60(B) motion, and in all other respects, the judgment
    of the trial court is hereby affirmed. Costs to be taxed 50% to Appellant and 50% to
    Cross-Appellant.
    A certified copy of this opinion and judgment entry shall constitute the mandate in
    this case pursuant to Rule 27 of the Rules of Appellate Procedure. It is ordered that a
    certified copy be sent by the clerk to the trial court to carry this judgment into execution.
    JUDGE MIKE POWELL
    12TH DISTRICT COURT OF APPEALS,
    SITTING BY ASSIGNMENT
    JUDGE ROBERT A. HENDRICKSON
    12TH DISTRICT COURT OF APPEALS,
    SITTING BY ASSIGNMENT
    JUDGE MATTHEW R. BYRNE
    12TH DISTRICT COURT OF APPEALS,
    SITTING BY ASSIGNMENT
    NOTICE TO COUNSEL
    This document constitutes a final judgment entry.