George v. George, 2012 Fla. App. LEXIS 11681

Gregory George appeals a final judgment awarding Tammy George $89,034.57 in attorney’s fees and costs, payable at $3,200 per month.
Assets were limited: a house worth less than the mortgage and in foreclosure, and Gregory’s retirement account was found to have been improperly liquidated.
The dissolution case spanned years with multiple interlocutory appeals, largely due to Gregory’s conduct in proceedings.
The trial court found some alimony issues but substantial disputes remained, resulting in a fee award based on perceived conduct and limited assets.
On appeal, the court affirms except reverses and remands on net income/tax calculations and the application of imputed income.
The remand requires the trial court to recalculate Gregory’s net income and ability to pay, ensuring competent substantial evidence.

Issue	Plaintiff's Argument	Defendant's Argument	Held
Are the tax findings supported by competent evidence?	George contends tax figures are uncorroborated.	George argues the court relied on a wife’s worksheet without competent evidence.	Remanded for proper tax-deduction proof; tax figures insufficiently supported.
Was income imputation correctly applied without double counting?	George argues imputed rent increases income improperly.	George says imputation was appropriate but misapplied.	Imputation found proper but method double-counted $2,200; remand required.
Should alimony be excluded from gross income for net income calculation?	George asserts alimony payments distort net income.	George concedes consideration of alimony but disputes calculation.	Court instructed to exclude alimony from gross income on remand.
May the court consider all reasonable and necessary living expenses in determining ability to pay?	George contends living expenses were inadequately considered.	George maintains expenses were properly stated; taxes/deductions unsettled.	Remand to reassess living expenses and overall ability to pay; may still impose $3,200 monthly if supported.

Chaney v. Fife, 18 So.3d 44 (Fla. 1st DCA 2009) (net income determined by subtracting statutorily allowable deductions)
McCants v. McCants, 984 So.2d 678 (Fla. 2d DCA 2008) (need for competent evidence supporting income determinations)
Posner v. Posner, 39 So.3d 411 (Fla. 4th DCA 2010) (imputation based on subsidized living arrangements)
Garcia v. Garcia, 560 So.2d 403 (Fla. 3d DCA 1990) (in-kind payments reducing living expenses may affect income determinations)
Thomas v. Thomas, 712 So.2d 822 (Fla. 2d DCA 1998) (housing payments treated as income considerations in net income)
Jones v. Jones, 679 So.2d 1270 (Fla. 2d DCA 1996) (trial court erred in including imputed income in net income)
Silver v. Silver, 898 So.2d 145 (Fla. 4th DCA 2005) (exclude alimony amount from gross income for net income calculation)