In attempting to avoid unnecessary dissipation of the marital assets under the circumstances of this case, it is proper for the court to consider evidence of the tax consequences of its decree. ORS 107.105 (2); Cook and Cook, 280 Or. 589, 572 P.2d 312 (1977); see also Engle and Engle, 52 Or. App. 561, 629 P.2d 397, rev allowed (1981). In determining which manner of purchase should be decreed, we are considering such testimony.
The mere fact that property was inherited by or given to one party does not prevent its division upon dissolution. Cook and Cook, 29 Or. App. 171, 174, 562 P.2d 601, modified 280 Or. 589, 572 P.2d 312 (1977); Dietz and Dietz, 271 Or. 445, 553 P.2d 783 (1975); Rinehart and Rinehart, 26 Or. App. 513, 552 P.2d 1346, rev den 276 Or. 387 (1976); see Beers and Beers, 31 Or. App. 1273, 572 P.2d 364 (1977); see also, Warner and Warner, 39 Or. App. 755, 593 P.2d 1236, rev den 287 Or. 1 (1979). At trial, husband testified that the couple decided to make their home in his family's farmhouse
Dietz and Dietz, 271 Or. 445, 533 P.2d 783 (1975); Warner and Warner, 39 Or. App. 755, 593 P.2d 1236 (1979), rev den, 286 Or. 637 (1979); Pullen and Pullen, 38 Or. App. 137, 589 P.2d 1145 (1979), rev den, 286 Or. 449 (1979); Nolan and Nolan, supra. While the source of the separate property is relevant and a factor to be considered in making a "just and proper" division, it is not the controlling factor. Pullen and Pullen, supra, 38 Or App, at 140; Cook and Cook, 29 Or. App. 171, 174, 562 P.2d 601 (1977), modified on other grounds, 280 Or. 589, 572 P.2d 312 (1977). We note at the outset that this is not a case where the marriage is of short duration, where neither party has foregone work opportunities to stay at home and be a housemaker, or where both parties' contributions to the marital assets are significant.
Where there have been prior disputes over visitation between the parties, or between the parties and the children, specificity in the provisions of the decree appear reasonable. Cook and Cook, 29 Or. App. 171, 176, 562 P.2d 601, modified and remanded with instructions on other grounds, 280 Or. 589, 572 P.2d 312 (1977). Under the circumstances here we find the provisions in the decree regarding visitation to be reasonable.