Dodge v. Dodge
2013 Mo. App. LEXIS 411
Mo. Ct. App.2013Background
- Mother and Father married in 1996, three children were born, and they separated in 2001.
- Father filed for dissolution on June 11, 2010; Mother answered and counter-petition on September 1, 2010 seeking tax exemptions for all three children.
- Trial held December 20, 2011; evidence showed Father’s income history including 2010 wages of $67,778 plus a $2,850 dividend/bonus and other distributions; 2011 wages at $41,241 by August 31, 2011.
- Form 14s were introduced; Father’s Form 14 calculated PCSA at $908 per month; court adopted this Form 14 without rebutting the PCSA as unjust or inappropriate.
- January 24, 2012 judgment awarded joint legal custody and ordered alternating dependency exemptions; the court did not rebut the PCSA as unjust or inappropriate before awarding exemptions.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Whether Father’s gross income was正确 calculated for PCSA | Mother contends gross income should include bonuses/dividends; 2010 tax return should be used. | Dodge argues Form 14 flexibility allows past, present, and anticipated earnings and does not require tax return exactness. | Remanded for recalculation; possible math error identified; officer may preserve if no error. |
| Whether the dependency exemptions were properly awarded to Father | Mother contends PCSA must be rebutted before awarding exemptions to noncustodial parent. | Eskew approach urged by Father; court should review exemptions under abuse standard. | Reversed and remanded to rebut PCSA and reallocate exemptions; proceed under Woolridge procedure. |
Key Cases Cited
- Woolridge v. Woolridge, 915 S.W.2d 372 (Mo.App. W.D. 1996) (two-step procedure for child support (PCSA and rebuttal))
- Jarvis v. Jarvis, 131 S.W.3d 894 (Mo.App. W.D. 2004) (applies Woolridge two-step; PCSA must be rebutted)
- Hart v. Hart, 210 S.W.3d 480 (Mo.App. W.D. 2007) (standard for reviewing child support awards)
- Scobee ex rel. Roberts v. Scobee, 360 S.W.3d 336 (Mo.App. W.D. 2012) (Form 14; consider evidence; rebut PCSA when necessary)
- Pearcy v. Pearcy, 193 S.W.3d 844 (Mo.App. S.D. 2006) (consider past, present, and anticipated earnings)
- Potts v. Potts, 303 S.W.3d 177 (Mo.App. W.D. 2010) (Form 14 income determination flexibility)
- Vaughn v. Bowman, 209 S.W.3d 509 (Mo.App. E.D. 2006) (Form 14 assumptions about exemptions)
- In re Marriage Eskew, 31 S.W.3d 543 (Mo.App. S.D. 2000) (abuse of discretion standard criticized)
- Vohsen v. Vohsen, 801 S.W.2d 789 (Mo.App. E.D. 1991) (how to allocate child tax exemptions via IRS Form 8332)
- Murphy v. Carron, 536 S.W.2d 30 (Mo. banc 1976) (standard for reviewing questions of law and fact)