Corwin v. Corwin
2013 Ohio 3996
Ohio Ct. App.2013Background
- Married August 26, 1995; two children Devin (2000) and Morgan (2001).
- Mailed separation November 26, 2008; marriage ended December 31, 2009 per parties.
- Divorce case refiled February 24, 2011; final contested hearings held December 12, 2011, February 23, 2012, and March 5, 2012.
- Main dispute centered on valuation of Husband's ownership in BCN and related income, plus spousal and child support and parenting time.
- Valuation contested between Russell (one-third BCN valued at $96,135; later adjustments) and Duval (valued BCN much higher, citing unreported receipts).
- Trial court adopted Russell, awarded spousal support and child support, and ordered retroactive spousal support dating to December 2008; issues appealed by Wife and cross-appeal by Husband.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Valuation of BCN assets | Wife contends BCN value undervalued. | Husband supports trial court valuing BCN at $96,135. | Valuation supported; not against manifest weight; Russell preferred. |
| Double-dipping in spousal support | Court used BCN excess earnings to value asset and as income for support. | No double-dip; income used separately. | Remanded to determine non-double-dipped income for spousal support. |
| Husband's income for spousal support | Courts' income figure should reflect all earnings. | Agreement with magistrate’s $74,504 reasonable. | Income finding not error; remand unchanged regarding double-dip. |
| Imputation of Wife's income and start date of spousal support | Imputation inappropriate; start date misread. | Imputation reasonable; start date December 2008 correct per agreement. | Imputation upheld; spousal support start date affirmed; remand on amount. |
| Child support and tax exemptions allocation | Tax exemption should favor Wife; child support based on imputed incomes. | Husband should claim exemptions; income determinations upheld. | Tax exemption to Husband; child support left to be revisited on remand. |
Key Cases Cited
- Heller v. Heller, 2008-Ohio-3296 (Ohio-2008) (double-dipping concern in value of business and support)
- Combs v. Combs, 2003-Ohio-198 (Ohio-2003) (imputation of income for child support considerations)
- Rock v. Cabral, 67 Ohio St.3d 108 (Ohio 1993) (test for imputing income under R.C. 3119.01(C)(11)(a))
- Rainey v. Rainey, 2011-Ohio-4343 (Ohio-2011) (allocation of tax exemptions in child-support context)
- Tuttle v. Tuttle, 2007-Ohio-6743 (Ohio-2007) (factors for tax exemption allocations in child-support cases)