Including overtime wages in husband’s gross income for purposes of setting child support would be punitive.
Overtime and night shift differential are predictable, therefore, they should be included in income for purposes of setting child support.
Employment benefits including bonuses, housing and utilities are income for purpose of setting child support.
Overtime pay falls within definition of gross income to the extent such pay is “sufficiently substantial and continuing” and can be accurately determined.
Relocation reimbursement allowance is income for purposes of child support.
Overtime and bonus pay must be included in calculating the amount of child or spousal support.
Pass-through corporate income from a Sub S corporation is not included in gross income for child support where husband was minority shareholder who could not control whether the corporate income was distributed to him.
Trial court may not substitute its investment preference for those child support actually made. Court reversed for using T-bill rate for passive income from investment account, absent finding that the party had unreasonably depressed income to avoid a support obligation.
Capital gains are included for child support where they are a regular source of income.
Gross income from a shareholder’s interest in a closely-held Subchapter S Corporation must be calculated into the child support formula and does not on the amount actually distributed or available to the parent shareholder.