Cross

*1145 Opinion

Robert V. Cross (husband) appeals from a judgment dissolving his marriage to Judith C. Cross (wife), and dividing their assets and obligations. On appeal, husband contends that the trial court erred in failing to (1) reimburse husband and/or the community for improvements made to wife’s separate property with husband’s separate property funds; (2) award husband a pro tanto interest in wife’s separate property; and (3) consider tax consequences when the court imputed income to the community estate. We find no error and affirm the trial court’s judgment.

Factual and Procedural History

Husband and wife were married on November 27, 1993. There were no children of the marriage. The trial court determined the date of separation to be September 24, 1997.

At the time of their marriage, husband was the sole shareholder of C&R Systems, Inc. (C&R), which was started by husband and his first wife, and was awarded to husband in the dissolution of husband’s first marriage. C&R installs security and audio systems in residences. Husband continued to operate C&R throughout the marriage.

Wife entered the marriage owning a residence on Coco Palm Drive in Tustin (the residence),…