Volume 990 — North Western Reporter, Second Series

All property held by either party, whether held jointly or individually, is considered marital property. A capital loss may be used as a deduction for federal income tax purposes. A contempt order is collateral to the merits of the case and appealable by special statute. A party challenging a district court's imposition of sanctions bears the burden of proving the court abused its discretion in light of the information available at the time.

A general contractor is not the statutory employer of its subcontractor's employees entitling it to immunity from suit under the exclusive remedy provisions of N.D.C.C. § 65-04-28. An employee of a subcontractor operating under an agreement with a general contractor is deemed to be an employee of the general contractor for purposes of imposing liability on the general contractor for premium payments and applicable penalties when the subcontractor does not secure coverage or pay the premium owing.

A district court order finding appellant did not establish a prima facie case for modification of primary residential responsibility and denying his motion to modify primary residential responsibility is affirmed. A trial court makes no findings of fact when reviewing a party's affidavits accompanying a motion to modify custody. Determination of whether the movant established a prima facie case entitling him to an evidentiary hearing is a question of law. A district court's order finding a movant did not establish a prima facie case for a change of primary residential responsibility is reviewed de novo. A district court order denying appellant's motion to disqualify appellee's counsel is affirmed.