State v. Rogelio L. (Nebraska 2018)

In a modification action, the court may deviate from presumptive support for children born subsequent to the order. The father filed to modify his support order based on a reduction in his income. The father testified he didn’t pay taxes, but deducted taxes to reach his proposed net income. The district court dismissed the modification action, finding no substantial change in circumstances. The district court didn’t adopt father’s net income calculation and didn’t give him credit for children born after entry of the order. The father appealed. The Supreme Court upheld the district court’s decision regarding the taxes finding that the father shouldn’t get credit for taxes he doesn’t pay. The Supreme Court reversed the decision not giving credit for additional children, stating that district court didn’t understand the birth order of the father’s children and so didn’t apply the statute correctly.