McKinney v. Hamp (Mississippi 2018)
A supersedeas bond, authorized by Mississippi Rule of Appellate Procedure 8(a), will not stay enforcement of an order for prospective, monthly child support pending appeal. A signing bonus for a parent-athlete is part of the parent’s gross income for child support purposes. A court has the discretion to modify an order back to the date…
Read MoreThomson v. Holling (North Carolina 2018)
Specific evidence must support the income determination for a self-employed parent. The mother appealed the lower court’s income calculation for the father, who was self-employed. The lower court based its determination on father’s child support worksheet and testimony. The Appellate Court found that the evidence didn’t support the monthly income attributed to the father. He…
Read MoreIn re Joel B. (Tennessee 2018)
It is appropriate to impute a parent to a higher income for child support when the parent voluntarily takes a lower paying job. The mother, an attorney, appealed the lower court’s order imputing a higher income to her. Mother practiced immigration law Tennessee, but then moved to California where she worked as a paralegal, earning…
Read MoreKanka v. Kanka (Tennessee 2018)
Child support can be based on a parent’s earning capacity if the court finds a parent willfully unemployed. The father appealed the order that found him willfully unemployed and imputed income to him in the amount of his salary from his previous job. The appellate court upheld the decision. When determining if a parent is…
Read MoreKabasan v. Kabasan (North Carolina 2018)
The value of an annuity counts as income for child support purposes without regard to any penalties for surrender or early withdrawal. The father in this case appealed the trial court’s calculation of his income, which included the value of an annuity. The father appealed arguing that the court should have reduced the value to…
Read MoreIn re Ava B. (Tennessee 2017)
When calculating income for child support, capital losses apply only in the year in which they occurred and cannot be carried over into subsequent years. The father appealed the juvenile court’s calculation of his income. The father’s income varied, so the juvenile court averaged his income for several years. The juvenile court did not give…
Read MoreBlack v. Black (Mississippi 2017)
When a parent’s adjusted gross income exceeds $100,000 per year, the Court must make a finding as to whether the application of the guidelines is reasonable. The guideline child support award would be 20 percent of the parent’s adjusted gross income. The father in this case is a surgeon whose adjusted gross income is more…
Read MoreRoberts v. Roberts (Nebraska 2017)
The definition of income for child support is flexible, and the court has wide discretion on what to include and exclude as income. This case addresses a wide variety of issues with calculating income for child support. The district court properly excluded a housing allowance and danger pay from the father’s income but inappropriately included…
Read MoreMarshall v. Marshall (Nebraska 2017)
The definition of income for child support purposes is flexible and fact-specific, according to the Nebraska Supreme Court. This lines up with the equitable nature of child support proceedings. The trial court in this case split the difference between the parents’ proposed income for father. In overturning the appellate court decision, the Court found that…
Read MoreDrabbels v. Drabbels (Nebraska 2017)
The court should not include employer-paid health insurance as income to a parent for child support. In this case, the father’s employer pays the health insurance premium for the father and the child. The district court included this cost in the father’s monthly income but did not give him credit for the premium amount off…
Read MoreScobey v. Scobey (Tennessee 2017)
A parent must present evidence of their most recent actual income when determining income for a child support modification. The father requested a modification of his support and used outdated income information to calculate the new obligation. The trial court denied the modification and the appellate court upheld the decision. The appellate court found the…
Read MoreIn re Grace N. (Tennessee 2017)
This is the second appeal of this case. The parties appealed the child support calculation in the first order and are now appealing the calculation in the amended order. The Mother appeals the trial court’s calculation of the Father’s income with respect to the proceeds of a property sale and barter income, the court’s exclusion…
Read MoreIn re Conner F. (Tennessee 2017)
When determining income for child support, the court can consider a parent’s lifestyle if the lifestyle is inconsistent with the amount of income the parent claims. The father appealed the lower court’s income determination. The record showed that he represents his income inconsistently. He made claims of a high yearly income, but provided documents that…
Read MoreAraujo v. Araujo (Nebraska 2017)
Distributions from a trust fund are income to a parent for purposes of child support. When determining income for child support, the court can consider a parent’s earning capacity as opposed to their actual earnings. The mother appealed this child support order and argued that trust distributions were not income. She also argued that the…
Read MorePlummer v. Plummer (Mississippi 2017)
When a parent’s income varies from year to year, the court must use its discretion in calculating the monthly income for child support. In this child support modification action, the Chancellor averaged the father’s high and low adjusted gross income to reach his income for child support. The appellate court found this appropriate. The Chancellor…
Read MoreKolar v. Tester (Nebraska 2017)
The court appropriately used its discretion to calculate income for a father who regularly works more than a 40-hour work week. The father testified that he works between 45 – 50 hours per week, even though he is only guaranteed 40. He is paid at a higher rate for the additional hours. The court calculated…
Read MoreSansom v. Sansom (Tennessee 2017)
The value of a house, given as a one-time gift, should not have been included in this parent’s gross income for child support. The trial court found that the house, under the facts of this case, could only fall into one income category – a gift that could be converted to cash. The trial court added…
Read MoreNunnally v. Nunnally (Tennessee 2017)
In a child support case, the court must have reliable evidence of income above a parent’s regular wages in order to include it in the income calculation. The trial court in this case calculated the parents’ incomes using only their hourly rates even though they testified to additional monthly income. The appellate court found no…
Read MoreBajestani v. Bajestani (Tennessee 2017)
A parent, with a college degree and other qualifications, is considered voluntarily unemployed if the parent is not actively seeking work and income can be imputed to calculate the child support obligation. The mother in this case had a bachelor’s degree in civil engineering and spoke three languages, and the court found she was not…
Read MoreFuller v. Fuller (Tennessee 2016)
Child support income for a self-employed parent should not include reasonable and ordinary business expenses or the value of any asset distributed as marital property. In this case, the father was a self-employed financial planner. The trial court failed to subtract the amount of business expenses from his gross income. The trial court also included…
Read MorePeak v. Peak (Wyoming 2016)
If a parent fails to file a financial affidavit, the Court can calculate income for child support using the testimony and evidence presented at hearing. In this case, the father failed to answer the divorce complaint and was defaulted. He was provided notice of the default hearing, but he failed to appear and did not…
Read MoreThomas v. Crews (Mississippi 2016)
Substantial and credible evidence must support a child support award. The chancellor found credible evidence that father was the sole member of a limited liability company, he earned a salary from the company, the business had turned a profit, and the business had ongoing operating expenses. The chancellor used this evidence to set father’s income…
Read MoreBurcham v. Burcham (Nebraska 2016)
An adoption subsidy should not be counted as income to a parent when calculating child support. In this case, the parents received a monthly subsidy for three adopted special needs children. The subsidy was meant to supplement the parents’ incomes and assist with the extra costs that come with raising special needs children. Since it…
Read MoreLueallen v. Lueallen (North Carolina 2016)
When establishing a child support obligation, income can be imputed to a parent who is found to be voluntarily unemployed and motivated by a desired to avoid their reasonable support obligation. Evidence must support the intent to avoid the support obligation. The appellate court in this case found that income had properly been imputed to…
Read MoreMarshall v. Marshall (Nebraska 2016)
*This case has been reversed and remanded for entry of the decree of the district court, see Marshall v. Marshall, 298 Neb. 1 (2017). The amount of a parent’s monthly income must be based on evidence and reasonable. When parties have competing amounts for one parent’s income, the court may not determine income by splitting…
Read MoreThayer v. Thayer (Tennessee 2016)
The choice to work a lower paying job may mean the parent is voluntarily underemployed for purposes of child support. The parent’s decision must be reasonable in light of the obligation to support his or her child. The Court may consider these factors: past and present employment, education, training and ability to work, and other…
Read MoreTidwell v. Tidwell (Tennessee 2016)
A parent’s failure to raise the issue of voluntary/willful unemployment with respect to the other parent’s income is a waiver of this issue.
Read MoreCook v. Iverson (Tennessee 2015)
The Court must make a specific finding that a parent is voluntarily underemployed or unemployed before imputing income.
Read MoreState on behalf of AE v. Buckhalter (Nebraska 2007)
A father, who receives proper notice of an action and fails to answer or appear at an initial hearing for paternity, is not entitled to further notice of hearings; the State’s decision not to present evidence of an unverified genetic test did not violate the NCP’s due process and was not sufficient to set aside…
Read MoreState on behalf of AE v Buckhalter (Nebraska 2007)
A father, who receives proper notice of an action and fails to answer or appear at an initial hearing for paternity, is not entitled to further notice of hearings; the State’s decision not to present evidence of an unverified genetic test did not violate the NCP’s due process and was not sufficient to set aside…
Read MoreStekr v. Beecham (Nebraska 2015)
In a modification proceeding, the court may consider all of a parent’s financial resources, including the value of non-income producing assets, such as a house with no mortgage.
Read MoreStekr v. Beecham (Nebraska 2015)
In a modification proceeding, the court may consider all of a parent’s financial resources, including the value of non-income producing assets, such as a house with no mortgage.
Read MoreCollins v. Collins (Nebraska 2012)
A material change in circumstance sufficient to justify modifying a child support order must exist at the time of trial, evidence must support the change, and it must be more than a temporary change.
Read MoreBranch v. Branch (Mississippi 2015)
Adjusted gross income for income tax purposes and adjusted gross income for the purpose of calculating child are not necessarily the same amount.
Read MoreLewis v. Pagel (Mississippi 2015)
Modification of a support order can be considered as long as the arrears have been reduced to judgment.
Read MorePrice v. Snowden (Mississippi 2015)
The Court of Appeals reversed Chancery Court decision finding father was not in contempt of court.
Read MoreHayes v. Hayes (Tennessee 2015)
If an obligor receives variable income, the income may be averaged over a reasonable period of time. Courts may make this determination on a case-by-case basis.
Read MoreLevene v. Levene (Wyoming 2014)
In making a determination of voluntary unemployment, the court shall consider: (A) Prior employment experience and history; (B) Educational level and whether additional education would make the parent more self-sufficient or significantly increase the parent’s income; (C) The presence of children of the marriage in the parent’s home and its impact on the earnings of…
Read MoreRose v. Rose (Federal, US Supreme Court, 1987)
Veteran’s Administration Disability payments are considered income and should be used for the satisfaction of child support obligations.
Read MoreRose v. Rose (Federal, US Supreme Court, 1987)
Veteran’s Administration Disability payments are considered income and should be used for the satisfaction of child support obligations.
Read MoreScruggs v. Chandlee (Kansas 1995)
The child support guidelines provide that the non-custodial parent may deduct the amount of child support paid for those children from his or her gross income.
Read MoreScruggs v. Chandlee (Kansas 1995)
The child support guidelines provide that the non-custodial parent may deduct the amount of child support paid for those children from his or her gross income.
Read MoreIn re Marriage of Lewallen (Kansas 1995)
For the purposes of the Kansas Child Support Guidelines, a farmer is a self-employed person whose domestic gross income is that person’s gross income less those actual expenditures reasonably necessary for the production of income.
Read MoreIn re Marriage of Lewallen (Kansas 1995)
In determining domestic gross income of a farmer under the Kansas Child Support Guidelines, a total disregard of depreciation in farming operations is an abuse of discretion by a court.
Read MoreIn re Marriage of Patterson (Kansas 1996)
Although discretionary, the Kansas Child Support Guidelines extrapolation formula must be considered by the trial court when income exceeds the child support schedules.
Read MoreIn re Marriage of Patterson (Kansas 1996)
The extrapolation formula contained in the Kansas Child Support Guidelines for income beyond the child support schedules is discretionary and does not establish a rebuttable presumption as to the level of appropriate support.
Read MoreIn re Marriage of Johnson (Kansas 1997)
Under the Kansas Child Support Guidelines, income may be imputed to the non-custodial parent if that parent is deliberately unemployed or underemployed.
Read MoreRoseman v. Sackett (Wyoming 1999)
A non-custodial parent has the responsibility of showing that business deductions are reasonable and appropriate.
Read MoreIn re Paternity of IC (Wyoming 1999)
Where mother voluntarily leaves employment to become a full-time student, a district court can reasonably find she is voluntarily unemployed, and can impute her income from prior years.
Read MoreFleenor v. Fleenor (Wyoming 1999)
The principal portion of a business mortgage payment may be deductible if, in its discretion, the district court determines that the payment reasonably and legitimately reduces net income for child support purposes.
Read MoreAhearn v. Ahearn (Wyoming 1999)
The amount withheld from a father’s pay for deferred compensation is not income under the child support guidelines, because deferred compensation is not a “payment or return in money or in kind” to the father when it is paid into a fund for his later benefit.
Read MoreWhitt v. State ex rel. Wright (Wyoming 2001)
In establishing the amount of back child support owed, a state must determine the actual income of both parents for the time period at issue, or the state must have a factual basis to support that any imputation of income was reasonable over the time periods at issue.
Read MoreWatson v. Watson (Wyoming 2002)
In computing child support, a trial court must determine if a business expense should be deducted as a reasonable and legitimate business expense.
Read MoreIn re Marriage of Brand (Kansas 2002)
There are many factors to consider when determining what amount of a Subchapter S corporation’s income should be included as income of its shareholders for purposes of calculating child support. In those cases where income can be manipulated because of the ability to control distributions, heightened scrutiny should be exercised.
Read MoreReady v. Ready (Wyoming 2003)
There is no per se prohibition from using federal tax returns to calculate child support.
Read MoreIn re Marriage of Leoni (Kansas 2007)
Factors a district court should consider when deciding what amount, if any, of a subchapter S corporation’s income should be included when calculating child support include the past earnings history of the corporation, ownership share, and the shareholder’s ability to control the distribution or retention of net profits in the business.
Read MoreIn re Marriage of Branch (Kansas 2007)
For purposes of computing child support, domestic gross income includes every conceivable form of income, excluding public assistance and child support received for other children of the parents.
Read MoreIn re Marriage of Branch (Kansas 2007)
A lump sum severance payment is considered income for the purposes of child support calculations.
Read MoreIn re Marriage of Ormiston (Kansas 2008)
The term income as it is used within the Kansas Child Support Guidelines (Guidelines) has been broadly interpreted by Kansas appellate courts to mean every conceivable form of income, whether it be in the form of earnings, royalties, bonuses, dividends, interest, maintenance, or rent.
Read MoreState ex rel. Secretary, SRS v. Moses (Kansas 2008)
The presumptive child support obligation of a non-custodial parent whose income is solely derived from public assistance would be $0 under the child support guidelines.
Read MoreSwaney v. State of Wyoming (Wyoming 2011)
The district court cannot credit Social Security Disability benefits paid to dependent children against child support arrears owed prior to the time the obligor was determined to be disabled.
Read MoreAckerman v. Ott (Wyoming 2014)
When deciding 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…
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