Jackowski v. Jackowski, 2013 Ohio 5545

Keith and Abigail Jackowski divorced in 2008; the court ordered Keith to pay child support.
FCCSEA reviewed the order in April 2012 and recommended an increase; Keith sought court review of the recommendation.
Keith, self-employed as an insurance- sales agent in 2010-2011, claimed business expenses on Schedule C to reduce gross receipts for child support purposes.
The magistrate deducted Keith’s Schedule C expenses based on evidence; Abigail argued deductions were improper or incomplete, especially for non-cash expenses.
The trial court later relied on Keith’s tax returns to deduct Schedule C expenses, including depreciation via standard mileage, leading to contested 2010 and 2011 gross income figures.
On appeal, the court sustained in part and reversed in part, remanding to recompute Keith’s child support with corrected income calculations.

Issue	Plaintiff's Argument	Defendant's Argument	Held
Whether Keith's self-generated income was properly calculated.	Keith contends all Schedule C expenses should be deducted.	Abigail argues deductions must be limited to verified cash expenses; depreciation/non-cash items excluded.	Partial reversal; some deductions permitted, remand to recalculate.
Whether depreciation and automobile expenses were properly treated as ordinary and necessary cash expenses.	Keith argues standard mileage deduction can reflect cash equivalents and depreciation where appropriate.	Abigail asserts depreciation must be actual cash expenditures or depreciation only for business equipment.	Partial reversal; depreciation via standard mileage limited; remand with specific guidance.

Pauly v. Pauly, 80 Ohio St.3d 386 (1997) (trial court discretion in computing child support; income defined for worksheets)
Foster v. Foster, 150 Ohio App.3d 298 (2002) (non-cash expenses/standard mileage considerations in deductions)
Phillips v. Phillips, 113 Ohio App.3d 868 (1996) (standard mileage deduction as cash item for child support purposes)