Suzanne Ackerman f/k/a Suzanne Ott
330 P.3d 271
Wyo.2014Background
- Ackerman (Mother) challenges a district court order modifying her child support obligation.
- Father was awarded primary custody; Mother had visitation and paid initial support of $272.61 monthly.
- Mother petitioned to modify custody and support; Father counterclaimed for modification of Mother’s support obligations.
- All but one issue were settled; the remaining issue was the proper amount of Mother’s child support.
- The district court found Father’s net income at $5,297 and Mother’s at $3,946, presumptively $543.72.
- The court reduced Mother’s support to $419 after allowing deductions for visitation transportation and child-related purchases.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Did the district court abuse its discretion in computing Father's monthly net income? | Ackerman argues the court misapplied tax concepts, using AGI-derived figures improperly. | Father contends the method reflects current earning ability and statutory guidelines; within discretion. | No abuse of discretion; the court acted within discretion. |
Key Cases Cited
- Ready v. Ready, 76 P.3d 836 (Wyoming 2003) (guidelines govern current monthly net income)
- Houston v. Smith, 882 P.2d 240 (Wyoming 1994) (federal tax concepts not controlling; depreciation issues analyzed)
- Watson v. Watson, 60 P.3d 124 (Wyoming 2002) (Section 179 deductions can affect income if cash flow in year is affected)