Hooray for the attorney who cites a case from 1889 and wins! Perhaps we all should review Schmidt v. Huppman, 11 S.W. 175 (Tex. 1889), which held “Where it satisfactorily appears, as in this case, that one spouse brought into the partnership separate funds invested in a particular business, which business was carried on and the profits arising therefrom used in creating and building up the community estate, and the separate funds are employed in the same business at the dissolution of the partnership, upon settlement with the community estate we think the spouse furnishing such separate funds is entitled to reimbursement therefore.” At the trial of this divorce, 123 years after the Schmidt v. Huppman case was decided, the husband proved that his sole proprietor law firm on the date of marriage had $383,233.35 in accounts receivable, $175,391.70 in unbilled time for work in progress, $5,000 in furniture and fixtures, $22,003.74 in accounts payable and $95,307.40 in accrued payroll. The husband convinced the trial court to value the law practice at a negative amount by subtracting the above figures from the current value of the law practice. The court of appeals upheld this finding and pointed out that it was uncontroverted that the husband contributed the above separate property assets to a business that was community property and so he was entitled to the offset. Richard v. Towery, 1st Court of Appeals, 01-11-00132-CV, April 18, 2013. Richard Orsinger of San Antonio brilliantly represented the husband in this case out of County Court No. 2 in Galveston County (Judge Dibrell before he retired).