Does the valuation of property evidence an abuse of discretion?
[¶6] Galen contends it was error to include as marital property the gift from his parents of 80 acres of farmland and buildings and the value of the milk checks for July through November, 1994 which he had expended in the dairy [96 SDO 201] operation. We review such claims against an abuse of discretion standard. Grode v. Grode, 1996 SD 15, ¶9, 543 NW2d 795; Osman v. Keating-Osman, 521 NW2d 655, 659 (SD 1994). We will consider each item in turn. [¶7] Galen contends the farmland is inherited property, not subject to division as part of the marital estate. He relies on Voelker v. Voelker, 520 NW2d 903 (SD 1994), in which the husband inherited 160 acres of farmland, and received the land after the action for divorce had been commenced but before it had been completed. In Voelker, we held that the wife was not entitled to an interest in the inherited land because she had no involvement with the land and had not contributed to its acquisition, whereas the husband had worked the land with hi
