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The Research Center
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         | 1. Divorce Source: Child Support/Imputed Income/Adverse Inference from Assertion of Fifth Amendment:
The Maryland Court of Special Appeals just made it easier to hide income by holding that a court may not impute income by drawing an adverse inference against a party who pleads the Fifth Amendment with regard to questions about income, without independent corroborating evidence.Long v. Long, No. 18
... 100.0%
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         | 2. Divorce Source: CORPORATE OR PARTNERSHIP 'RETAINED EARNINGS' AS INCOME UNDER CHILD SUPPORT GUIDELINES
Child support guidelines presumptively establish a childs needs based on the childs parents income. Thus, the guidelines have shifted the evidentiary focus from proving the needs of the children to establishing the parents income.
... 82.1%
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         | 3. Divorce Source: THE CHILD'S INDEPENDENT INCOME AS A DEVIATION FACTOR UNDER CHILD SUPPORT GUIDELINES
The court is not automatically bound to deduct the entire amount of the childs income from the support obligation, but it must determine to what extent such income reasonably should be applied to reduce parental support. As a general rule, where a child has significant independent financial means, t
... 76.9%
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         | 4. Divorce Source: INHERITANCES AS 'INCOME' FOR PURPOSES OF CHILD SUPPORT
There is little question that income derived from interests in estates, including inheritances, is considered income for child support purposes. E.g., Stula v. Stula, 1998 Conn. Super.
... 76.9%
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         | 5. Divorce Source: INTEREST ON IRAS AS 'INCOME' FOR PURPOSES OF CHILD SUPPORT
Child support guidelines use as plenary a definition of income as possible. Any source of funds available for support will usually be considered. A sharp split has arisen of late, however,
... 61.5%
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         | 6. Divorce Source: SUPPLEMENTAL SECURITY INCOME AND CHILD SUPPORT
Based on these critical differences, the vast majority of states that have considered the issue have concluded that SSI benefits may not be considered income for purposes of child support. They have based their decision on two distinct reasons: First, because by federal law SSI cannot be attached, i
... 59.0%
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         | 7. Divorce Source: PROVING INCOME BY EXPENDITURE AND LIFE-STYLE
At some point or another, we will all be faced with the issue of trying to prove hidden income. This effort is usually the result of a frantic spouse informing us of the tons of cash that came into the household from the other spouses business during the marriage. The complaining spouse probably wit
... 59.0%
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         | 8. Divorce Source: ROYALTIES AS 'INCOME' FOR PURPOSES OF CHILD SUPPORT
Most, if not all, child support guidelines provide that income from self-employment, including rents, royalties, and benefits allocated to an individual for a business or undertaking in the form of a proprietorship, partnership,
... 59.0%
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         | 9. Divorce Source: DEFINING 'INCOME' AND 'EXPENSES' FOR PURPOSES OF SPOUSAL AND CHILD SUPPORT
Most support statutes state that ordinary and necessary expenses do not include amounts allowable by the IRS for depreciation expenses, investment tax credits, or any other paper expenses determined by the court to be inappropriate for determining gross income for purposes of child support.
... 59.0%
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         | 10. Divorce Source: INCOME FROM SEPARATE PROPERTY
(�1996) The income from separate property is marital property, the Colorado Court of Appeals decided, in its first definitive treatment of the issue.
... 59.0%
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