Briefs are one page long per case (single spaces and 12 font) and have to be followed by IRAC format

with Moser Construction and other business entities previously owned and operated by the Mosers, successfully oversaw several land development ventures. of the marital estate to be $3,778,764, of which $1,507,663 represented the net value of the Moser Family Limited Partnership. Terrance appealed the decision to an Ohio appellate court. page4012 Grendell, Judge partnership assets as marital property. tax exclusion. personal distribution of $55,000 from Rootstown Storage. court relied upon her testimony that she did not intend to relinquish ownership interest in the Partnership until her death. Partnership in a manner consistent with the intent to make a gift. properties so as to effectuate a fair and equitable division of property