September 2014 | 330 P.3d 271 (Wyo. 2014)

Ackerman v. Ott (Wyoming 2014)

When determining if a business deduction should be considered in determining the net income of a self-employed business owner under the Wyoming Child Support Guidelines, the court should focus upon the reasonable and legitimate nature of the expense and its impact on the party’s actual cash flow in the year in question rather than the treatment of the expense by federal law in the context of income taxes. Each determination will be fact specific and under the facts of this case, a court should take into account and individuals election to expense certain depreciable business assets under 26 U.S.C. § 179.

Ackerman v. Ott.pdf

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