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Tina Thuy Truong and Tina 1960 Nails Salon Inc. v. HOA Hiep Hoang

2026-08-04

Authorities cited

Opinion

majority opinion

Opinion issued August 4, 2026

In The

Court of Appeals

For The

First District of Texas

NO. 01-24-00536-CV

TINA THUY TRUONG AND TINA 1960 NAILS SALON, INC., Appellants

V.

HOA HIEP HOANG, Appellee

On Appeal from the 245th District Court

Harris County, Texas

Trial Court Case No. 2020-54609

MEMORANDUM OPINION

Appellants, Tina Thuy Truong (“Truong”) and Tina 1960 Nails Salon, Inc.

(“Salon”), challenge the trial court’s division of the marital estate in connection with

Truong’s suit for divorce from appellee, Hoa Hiep Hoang (“Hoang”). In two issues,

appellants contend that the trial court erred in (1) awarding a money judgment in the amount of $384,307 to Hoang representing his community property interest in the

income generated by the Salon, Truong’s separate property, and (2) rendering

judgment against the Salon because Hoang waived his fraud claims against the Salon

and there were no other legal or factual bases for holding the Salon liable.

We affirm in part and reverse and remand in part.

Background

In 2014, Truong opened a nail salon on FM Road 1960 in Humble, Texas.

Truong incorporated the Salon as “Tina 1960 Nails Salon, Inc.” in 2018. Truong is

the Salon’s sole owner.

On August 30, 2019, Truong and Hoang married. There were no children of

the marriage.

A. Pretrial Proceedings

On September 9, 2020, Truong filed a petition for divorce. Her fourth

amended petition—the live pleading at the time of trial—alleged, among other

things, that the Salon was her separate property and there was no community

property. She further asserted claims of fraud and civil theft against Hoang.

Hoang filed a counterpetition for divorce. In the second supplement to his

second amended counterpetition, Hoang alleged that Truong had committed fraud

on the marital estate by using the Salon as her personal “piggy bank,” intermingling

her personal and corporate assets, and depleting the community estate. Hoang

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requested that the trial court divide the marital estate in a just and right manner.

Hoang’s supplemental pleading added the Salon as a party.

The trial court subsequently appointed Michael D. Stein (“Stein”) as receiver

“for the day-to-day management and accounting of the business receipts.” Truong

moved several times to dissolve the receivership.1

In June 2023, Truong and Hoang each filed an inventory and appraisement.

Truong’s inventory and appraisement listed the Salon as her separate property with

a fair market value of -$350,000 (based on its value of $150,000 minus liabilities of

$500,000); it did not disclose any business earnings. Honag’s inventory and

appraisement listed the Salon as community property and its value, earnings, and

liabilities as “unknown.”

Stein filed his final report with the trial court on March 20, 2024. The report

set forth the history of the case and the documents reviewed by Stein. The thirtyfour page report concluded:

As shown above, Truong has inaccurately represented the cash receipts

. . . . Receiver can only speculate as to how much money the nail salon 1

Truong also filed a petition for writ of mandamus and a petition for writ of

prohibition asking this Court to order the trial court to vacate the existing orders

appointing a receiver and to prohibit the trial court from entering further orders

appointing a receiver. Truong filed a supplemental petition asking this Court to

order the trial court to dissolve the existing order appointing a receiver, prohibit

Hoang from seeking a receiver to manage the affairs and property of Truong and

the Salon, and prohibit the receiver from taking further action. This Court later

granted Truong’s unopposed motions to dismiss both petitions. See In re Truong,

Nos. 01-22-00253-CV, 01-22-00254-CV, 2022 WL 1572387, at *1 (Tex. App.—

Houston [1st Dist.] May 19, 2022, orig. proceeding) (mem. op.).

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earned for any given year. None of Truong’s representations can be

verified, or corrected, because Truong has refused to produce complete

bank statements and documentation of the nail salon’s income or

expenses.

B. Trial

The trial court conducted a bifurcated trial on March 21, 2024. In the first

phase, the jury determined that Truong and Hoang were married on August 30, 2019.

In the second phase, the trial court held a bench trial to determine the division of the

parties’ marital estate.

At the beginning of the hearing, the parties agreed that the Salon was Truong’s

separate property. The trial court stated that it would determine the Salon’s income

during the relevant time period and the portion of the income to which Hoang was

entitled as his share of the community property.

Truong’s expert, William Brian Stewart, Jr. (“Stewart”), was the only witness

called to testify. Stewart testified that he reviewed Truong’s individual income tax

returns and the Salon’s income tax returns, but he did not perform an audit of the

business. Stewart testified generally about the difference between a Form 1040, an

individual’s income tax return, and an 1120-S, an S-corporation’s income tax return.

He testified that the Salon is an S-corporation. According to Stewart, a corporation’s

profits are taxed to the corporation and all other income “flows through” and is taxed

to the individual shareholder. He testified that the top line of an 1120-S corporate

income tax return shows the corporation’s gross revenue. Stewart testified that

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business expenses, which are made up of cost of goods sold and administrative

expenses, are deducted from a corporation’s gross revenue. Stewart testified that

labor expenses are deducted as a business expense and are typically listed at the back

of an 1120-S return. An independent contractor’s income is reported on a 1099 form.

After noting that the Salon’s 1099s were amended in 2021 to reflect what was paid

to its non-contract employees in 2019 and 2020, the trial court asked Stewart how

the information in the amended 1099s could be verified. Stewart responded that the

Salon’s 1099s could only be verified with an audit, but no audit was performed in

this case.

In its oral rendition, the trial court stated:

The Court is going to find that there’s insufficient evidence to support

[labor expenses] because these payments were made in cash, and what

you-all have provided as a part of your exhibits is documentation that

it’s been revised, and there’s no way to track what was originally paid

because this is cash in/cash out. So the Court will have to give what

the Court deems to be reasonable and necessary for contract labor

because it doesn’t tell me how many, it doesn’t list them or anything

else. All I know is I have amended documents that were amended some

two years after that was supposedly submitted.

When the trial court asked the Salon’s counsel how the non-contract

employees were paid, she replied that they were paid by percentage, “60/40. The

owner get[s] 40 percent.” The following exchange then occurred:

[Court]: Yeah, no. Is there something in writing that you have, because

the Court doesn’t find that reasonable? I can see the owner getting 60

percent and [the non-contract employees] getting 40 --5

[Counsel]: She has the ledger at home, Your Honor.

[Court]: -- but we don’t have any cash receipts to show me what she

paid them. The Court has already found that those are not legally

sufficient or even factually sufficient because they’ve been amended,

and the Court doesn’t know because they were paid cash. There’s been

no evidence or any testimony about what they were paid. I’m only

asking now out of courtesy so that I can try and figure this out. So even

if we do the 60/40 split -- let’s do that for you -- okay? -- because I’m

being fair.

C. Final Decree of Divorce

The trial entered the final decree of divorce on April 26, 2024. The decree

stated, in pertinent part:

Division of Marital Estate

The Court finds that the following is a just and right division of

the parties’ marital estate, having due regard for the rights of each party.

The Court finds that the financial inventory and appraisement

that was filed did not disclose any income with regard to the business

earnings. The inventory and appraisement filed by [Truong] did not

include any of those things. It was left blank.

The Court finds that it can only go based on the business tax

returns that are here in front of the Court with regard to only the

business income earned between 2019 and the end of 2023.

The Court finds that this business is a cash business, and also the

documents have not been audited, not by the federal government, not

by an auditor here in this case.

The Court finds that in 2019 for September, October, November,

and December [Hoang] would be entitled to $40,172.00 as his share of

the community estate.

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The Court finds for 2020, 12 full months, [Hoang] would be

entitled to $90,558.00 as his share of the community estate.

The Court finds for 2021, 12 full months, [Hoang] would be

entitled to $122,637.00 as his share of the community estate.

The Court finds for 2022, 12 full months, [Hoang] would be

entitled to $65,739.50 as his share of the community estate.

The Court finds for 2023, 12 full months, [Hoang] would be

entitled to $65,200.50 as his share of the community estate.

The Court finds that the total amount [Hoang] would be entitled

to from the business during the years of 2019, 2020, 2021, 2022, and

2023 as listed above for each year would be $384,307.00.

The Court finds that the taxable income for 2019, 2020, 2021,

2022, and 2023 for the business is for the Federal government to

determine.

The Court finds that the attorneys for [the Salon] only called Mr.

Bill Stewwart [sic] on behalf of the business to give testimony.

Appellants filed a motion for new trial, which was overruled by operation of

law.

Division of Marital Estate

In their first issue, appellants assert that the trial court erred in awarding

Hoang a money judgment in the amount of $384,307, representing his community

property interest in the income generated by the Salon during the parties’ marriage.

They argue that the trial court ignored all of the Salon’s reported business expenses

except its labor costs, and that it applied an arbitrary multiplier to the Salon’s gross

receipts to determine labor costs for which there was no evidence.

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A. Standard of Review and Applicable Law

In a decree of divorce, a trial court must order a division of the marital estate

in a manner that the court deems just and right, having due regard for the rights of

each party. See TEX. FAM. CODE ANN. § 7.001. A trial court is afforded broad

discretion in effecting a just and right division. Murff v. Murff, 615 S.W.2d 696, 698

(Tex. 1981); see also TEX. FAM. CODE ANN. § 7.001. That division will not be

reversed on appeal unless the trial court clearly abused its discretion. Bradshaw v.

Bradshaw, 555 S.W.3d 539, 543 (Tex. 2018); see also Murff, 615 S.W.2d at 700

(“Wide latitude and discretion rests in these trial courts and that discretion should

only be disturbed in the case of clear abuse.”). To establish a clear abuse of

discretion, the complaining party must show that the trial court acted arbitrarily or

unreasonably and without reference to any guiding principles. See Downer v.

Aquamarine Operators, Inc., 701 S.W.2d 238, 241–42 (Tex. 1985).

Under an abuse of discretion standard, legal and factual insufficiency are not

independent grounds for asserting error but are relevant factors in assessing whether

a trial court abused its discretion. Smith v. Karanja, 546 S.W.3d 734, 737–38 (Tex.

App.—Houston [1st Dist.] 2018, no pet.). In determining whether an abuse of

discretion exists because the evidence is legally or factually insufficient to support

the trial court’s decision, we consider whether the trial court had sufficient

information upon which to exercise its discretion and whether it erred in its

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application of that discretion. Kelly v. Kelly, 634 S.W.3d 335, 346 (Tex. App.—

Houston [1st Dist.] 2021, no pet.). In conducting a legal sufficiency review, an

appellate court reviews all the evidence in a light favorable to the trial court’s

finding, crediting favorable evidence if a reasonable fact finder could do so and

disregarding contrary evidence unless a reasonable fact finder could not. City of

Keller v. Wilson, 168 S.W.3d 802, 827 (Tex. 2005); Brown v. Brown, 236 S.W.3d

343, 348 (Tex. App.—Houston [1st Dist.] 2007, no pet.). In a factual sufficiency

review, we consider all the evidence for and against the challenged finding and set

the finding aside only if the evidence is so weak as to make the finding clearly wrong

and manifestly unjust. Cain v. Bain, 709 S.W.2d 175, 176 (Tex. 1986).

Separate property consists of a spouse’s real or personal property owned

before marriage or acquired during marriage by gift, devise, or descent. See TEX.

FAM. CODE ANN. § 3.001; see also TEX. CONST. art. XVI, § 15. Community property

consists of property other than separate property that is acquired by either spouse

during the marriage. TEX. FAM. CODE ANN. § 3.002; Jimenez v. Jimenez, No. 01-23-00087-CV, 2025 WL 1160683, at *2 (Tex. App.—Houston [1st Dist.] Apr. 22,

2025, pet. denied) (mem. op.). However, when separate property produces income,

and that income is acquired by a spouse during marriage, it is community property.

See Jiminez, 2025 WL 1160683, at *2.

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B. Valuation of Salon’s Income

In their first issue, appellants assert that the trial court erred in its valuation of

the Salon’s income produced during the parties’ marriage.

Appellants assert that the trial court considered four items in determining the

value of the Salon’s income: (1) the receiver’s report;2 (2) Troung’s inventory and

appraisement; (3) the testimony of Stewart, Troung’s expert; and (4) the Salon’s tax

returns.3 In support of their assertion that the trial court erred in its valuation,

appellants point to Stewart’s testimony that a company’s income flows through to

the marital estate and should be calculated as gross revenues less business expenses.

According to appellants, the Salon’s tax returns from 2019 to 2023 show the

following:

2

Neither party offered the receiver’s report into evidence at trial. 3

The Salon’s tax returns were attached to appellants’ joint trial exhibit list which was

filed with the trial court and is included in the clerk’s record. Generally, documents

attached to pleadings are not evidence unless they are offered and admitted as

evidence by the trial court. Moccia v. Benn, No. 01-23-00089-CV, 2024 WL

3608198, at *5 n.5 (Tex. App.—Houston [1st Dist.] Aug. 1, 2024, no pet.) (mem.

op.). On appeal, however, Hoang does not challenge appellants’ reliance on the

Salon’s tax returns attached to the pleadings and, in fact, states in his brief that the

trial court reviewed the tax returns. Additionally, the trial court stated at trial that

“the tax returns were submitted.” We therefore assume without deciding that the

trial court considered these documents in rendering its final decree of divorce.

Accordingly, we will also consider these documents on appeal.

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2019: The Salon reported gross revenue of $401,720. After business expenses were

deducted,4 the Salon’s total income was $40,438. According to Truong, because the

parties were only married for four months in 2019, the community estate’s interest—

i.e., the income earned during the marriage—was $13,479 ($40,438 ÷ 12 x 4) of

which Hoang was entitled to $6,740.

2020: The Salon reported gross revenues of $301,861. After business expenses were

deducted,5 the Salon’s total income was $28,787, of which Hoang was entitled to

$14,394.

2021: The Salon reported gross revenues of $408,790. After business expenses were

deducted,6 the Salon’s total income was $43,981, of which Hoang was entitled to

$21,991.

4

The Salon’s 2019 tax return and attached information page listed the following

deductions: contract labor of $222,126; rent of $44,367; cost of goods sold of

$42,438; debt service of $17,334; credit card charges of $9,435; electricity of

$7,801; telephone expenses of $2,888; insurance expenses of $2,833; general

supplies of $2,270; internet expenses of $2,017; gas expenses of $1,897; trash

expenses of $1,200; and other business expenses, each under $1,000, for toll roads,

property tax, and sign permits.

5

The Salon’s 2020 tax return and attached information page listed the following

deductions: contract labor of $133,455; rent of $47,677; cost of goods sold of

$31,447; depreciation of $20,452; debt service of $17,213; credit card charges of

$5,974; electricity of $5,480; business car repair of $3,205, internet and telephone

expenses of $2,138; insurance of $1,798; car insurance of $1,257; and various other

expenses, each under $1,000, including alarm, various bank expenses, toll roads,

new door keys, sign permits, fire department, credit report, gas, and licensing. 6

The Salon’s 2021 tax return and attached information page listed the following

deductions: contract labor of $178,716; cost of goods sold of $46,913; rent of

11

2022: The Salon reported gross revenues of $219,132. After business expenses were

deducted,7 the Salon’s total income was negative $20,303, of which Hoang was

entitled to negative $10,152.

2023: The Salon reported gross revenues of $217,335. After business expenses were

deducted,8 the Salon’s total income was $27,142, of which Hoang was entitled to

$13,571.

Appellants assert the trial court had sufficient evidence to determine the value

of the Salon’s income during the parties’ marriage, but it ignored the evidence. They

$44,497; depreciation of $20,452; legal fees of $18,200; debt service of $18,108;

credit card charges of $7,876; meals and holiday gifts of $6,906; electricity of

$6,738; telephone and internet of $3,078; insurance of $2,965; tools, masks, and

uniform expenses totaling $2,320; gas expenses of $2,310; trash service of $1,403;

cleaning and maintenance of $1,240; and various business expenses, each under

$1,000, including alarm, mail expenses, toll roads, bookkeeper expenses, sign

permits, fire department, property taxes, and laundry.

7

The Salon’s 2022 tax return and attached information page listed the following

deductions: contract labor of $104,118; rent of $44,500; depreciation of $20,452;

cost of goods sold of $12,213; cleaning and maintenance costs of $9,125; meals,

holiday gifts, and entertainment of $8,179; electricity of $7,450; legal fees of

$7,000; telephone and internet of $6,239; credit card charges of $5,048; insurance

of $4,718; gas of $2,989; general supplies of $2,509; trash of $1,578; property taxes

of $1,476; and other expenses, each under $1,000, including alarm, mail expenses,

bookkeeper expenses, sign permits, fire department fees, uniforms and laundry, and

license renewal.

8

The Salon’s 2023 tax return and attached information page listed the following

deductions: contract labor of $97,345; rent of $46,215; cost of goods sold of $9,914;

electricity of $6,630; insurance of $6,269; telephone and internet of $4,821; credit

card charges of $3,812; cleaning and maintenance costs of $3,722; gas of $3,180;

trash of $2,188; meals and entertainment of $2,092; tolls of $1,412; and other

expenses, each under $1,000, including alarm, mail expenses, bookkeeper expenses,

fire department fees, property taxes, and uniforms and laundry.

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argue that the trial court started in the right place, i.e., with the Salon’s gross receipts,

but it failed to consider any expenses other than labor expenses, ignoring the cost of

goods sold, rent, debt service, utilities, insurance, permitting, credit card charges,

general supplies, depreciation, and other expenses claimed by the Salon each year.

As the parties seeking to reduce the value of the community property income

by claiming business expenses, appellants bore the burden of proving these

expenses. See generally Vallone v. Vallone, 644 S.W.2d 455, 459 (Tex. 1982)

(noting party claiming right of reimbursement had burden of pleading and proving

expenditures and improvements were made and were reimbursable); Liu v. Li, No.

14-23-00810-CV, 2025 WL 1936929, at *7 (Tex. App.—Houston [14th Dist.] July

15, 2025, pet. denied) (mem. op.) (stating burden of overcoming community

property presumption is on party asserting otherwise); Warriner v. Warriner, 394

S.W.3d 240, 247 (Tex. App.—El Paso 2012, no pet.) (stating party attacking

characterization of property bears burden of proof to overcome community property

presumption). Truong did not testify at trial. Stewart, Truong’s expert and the sole

witness at trial, provided no testimony about the Salon’s income or its business

expenses. Instead, he testified generally about the difference between an

individual’s 1040 personal income tax return and an S-corporation’s 1120-S

corporate income tax return, and that business expenses are made up of costs of

goods and administrative expenses and are deducted from a corporation’s gross

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revenue. Truong’s inventory and appraisement did not disclose any income with

regard to the Salon’s business earnings. As the Salon’s sole owner, Truong handled

the Salon’s day-to-day operations and was in a position to provide the trial court

with financial documents supporting the Salon’s claimed business expenses. She

did not. And while the Salon’s tax returns included an additional page listing

business expense deductions, appellants presented no supporting documentation of

those expenses such as receipts, bank statements, ledgers, or other transactional

records to substantiate the claimed business expenses. See e.g., Viera v. Viera, 331

S.W.3d 195, 207 (Tex. App.—El Paso 2011, no pet.) (concluding husband’s

testimony and lack of supporting documentation, such as account statements, bank

records, or employment payroll records, were insufficient to prove that federal

pension account was his separate property); Osorno v. Osorno, 76 S.W.3d 509, 512

(Tex. App.—Houston [14th Dist.] 2002, no pet.) (determining that in absence of

deposit slips and bank records tracing source of funds in husband’s separate property

accounts, husband’s testimony was insufficient to overcome community property

presumption); Ganesan v. Vallabhaneni, 96 S.W.3d 345, 354 (Tex. App.—Austin

2002, pet. denied) (finding husband’s testimony and exhibits offered into evidence

failed to provide account numbers, statements of accounts, dates of transfers,

amounts transferred into and from accounts, or sources of funds, to support claim

that brokerage and retirement accounts were his separate property); cf. Zagorski v.

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Zagorski, 116 S.W.3d 309, 316–17 (Tex. App.—Houston [14th Dist.] 2003, pet.

denied) (holding sufficient evidence established that husband’s account funds were

his separate property where husband called three witnesses who testified regarding

existence of husband’s bank account prior to marriage and identified source of funds

in account, and documentary evidence concerning account was presented to trial

court). In the absence of any supporting documentation, the trial court did not abuse

its discretion in failing to deduct the claimed business expenses.

Appellants also assert that the trial court, in calculating labor costs, arbitrarily

multiplied the Salon’s gross receipts by 0.6 (instead of considering the labor costs

reflected on the tax returns) and then divided the net income in half to determine

Hoang’s share of the community estate as follows:

Tax Year Gross Receipts Net Revenue Hoang’s Half

2019 $401,720 $241,032 $40,1729

2020 $301,861 $181,116 $90,558

2021 $408,790 $245,274 $122,637

2022 $219,132 $131,479 $65,740

2023 $217,335 $130,401 $65,200

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Because the evidence showed that the parties were married for four months in 2019,

the trial court divided the net revenue by 12 (twelve months), multiplied by 4 (four

months of marriage), and divided it in half to calculate Hoang’s share of the

community estate.

15

At trial, the court asked Stewart about 1099s, which report a non-contract

employee’s income, in an effort to determine the Salon’s labor costs. The court

noted that the Salon’s 1099s were amended in 2021 to reflect what was paid to the

independent contractors in 2019 and 2020. When the trial court asked Stewart how

the information in the amended 1099s could be verified, Stewart responded that it

could only be verified with an audit, but that no audit was performed.

The trial court concluded that there was insufficient evidence to support the

claimed labor expenses. It stated:

[B]ecause these payments were made in cash, and what you-all have

provided as a part of your exhibits is documentation that it’s been

revised, and there’s no way to track what was originally paid because

this is cash in/cash out. So the Court will have to give what the Court

deems to be reasonable and necessary for contract labor because it

doesn’t tell me how many [employees], it doesn’t list them or anything

else. All I know is I have amended documents that were amended some

two years after that was supposedly submitted.

The following exchange then took place:

[The Court]: How much were [the non-contract employees] paid per

hour?

[Salon’s Counsel]: It pays by percentage, Your Honor.

[The Court]: What was the percentage?

[The Interpreter]: 60 percent or 100 percent.

[The Court]: You don’t get to do 60 and 100 percent. That’s 160

percent. It’s only a hundred.

[Salon’s Counsel]: 60/40. The owner get 40 percent.

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[The Court]: Yeah, no. Is there something in writing that you have,

because the Court doesn’t find that reasonable? I can see the owner

getting 60 percent and them getting 40 --[Salon’s Counsel]: She has the ledger at home, Your Honor.

[The Court]: -- but we don’t have any cash receipts to show me what

she paid them. The Court has already found that [the 1099s] are not

legally sufficient or even factually sufficient because they’ve been

amended, and the Court doesn’t know because they were paid cash.

There’s been no evidence or any testimony about what they were paid.

I’m only asking now out of courtesy so that I can try and figure this out.

So even if we do the 60/40 split -- let’s do that for

you -- okay? -- because I’m being fair.

The trial court found that the Salon was a cash business, it paid its

non-contract employees based on percentage, and the Salon received 60% of the

gross receipts and the non-contract employees received 40% of the gross receipts.

The trial court then multiplied the Salon’s gross receipts each year between 2019

and 2023 by 0.6 to determine the Salon’s yearly income and then divided that figure

in half to determine Hoang’s portion of the community property.

We find no evidence in the record to support the trial court’s determination

that the Salon received 60% and the non-contract employees received 40% of the

gross receipts. Counsel’s statement to the trial court that the percentage was “60/40”

and “[t]he owner get[s] 40 percent” is not evidence. See Ardmore, Inc. v. Rex Grp.,

Inc., 377 S.W.3d 45, 62 (Tex. App.—Houston [1st Dist.] 2012, pet. denied) (noting

unsworn statements of counsel generally do not constitute evidence); In re J.T.G.,

17

No. 14-10-00972-CV, 2012 WL 171012, at *15 (Tex. App.—Houston [14th Dist.]

Jan. 19, 2012, pet. denied) (mem. op.) (concluding attorney’s comment in response

to trial court’s question “was not sworn testimony by a witness” and did not

constitute evidence).

We conclude that the trial court did not err in failing to deduct the claimed

business expenses from the Salon’s gross receipts about which appellants complain

because there was insufficient evidence to support the claimed expenses. However,

we conclude that the trial court erred in calculating the Salon’s labor costs by

applying a multiplier of 0.6 because there was no evidence upon which to exercise

its discretion to find that the Salon received 60% of the gross receipts and noncontract employees received 40% of the gross receipts. We therefore hold that the

trial court abused its discretion in awarding Hoang a money judgment for $384,307,

representing his community property interest in the income generated by the Salon

during the parties’ marriage.

We sustain appellants’ first issue.10

10

In light of our disposition of this issue, we do not address appellants’ second issue

complaining that the trial court erred in rendering judgment against the Salon. See

TEX. R. APP. P. 47.1.

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Conclusion

We reverse the portion of the final decree of divorce dividing the marital estate

and remand the case to the trial court for a new property division of the marital

estate.11 We affirm the trial court’s decree in all other respects.

Kristin M. Guiney

Justice

Panel consists of Chief Justice Adams and Justices Guerra and Guiney.

11

See Jacobs v. Jacobs, 687 S.W.2d 731, 733 (Tex. 1985) (stating when there is

reversible error affecting just and right division of community estate, court of

appeals must remand community estate for new division).

19