Gray v. ChampagneGray v. Champagne
This is an appeal by Dr. Hugh Champagne from a judgment awarding $1,100 monthly alimony to his separated wife, Clare Champagne, and $1,200 monthly for the support of his three minor children. In addition he is required to pay all medical and drug expenses incurred for the children‘s benefit.
Mrs. Champagne itemizes her monthly expenses at $4,179.75 and Dr. Champagne does not seriously challenge this figure. The award does not cover what we consider to be basic expenses. To illustrate, the house note is $645; utilities, $180; insurance, $200; automobile note, $246; children‘s tuition, $341.75; clothing, $425; and groceries, $450. These items, which do not include the entire list, total $2,487 and the award is for $2,300.
Dr. Champagne urges on appeal his income for 1977 was approximately $30,000 per annum and the award of $27,600 does not leave him a sufficient amount to maintain himself. He testified he requires approximately $1,200 per month for his own needs.
Dr. Champagne produced a 1976 income tax return that indicates his gross fees from the practice of dentistry totaled $139,442 and his net fees for that year were $34,211. Although his 1977 income tax return was subpoenaed, his attorney stated in the return on the subpoena duces tecum: “* * * The only thing that we cannot comply with was the 1977 Federal Income Tax return which is still under audit and preparation by Dr. Champagne‘s C.P.A. * * *”
Without Dr. Champagne‘s 1977 business records, we can only speculate as to what his income was for that year. Mrs. Champagne testified that while they were still married they had twice consulted a C.P.A. who had budgeted their personal monthly expenses at $4,000. When Dr. Champagne was questioned on this point, he seemed not to understand the question although it was repeated twice.
Dr. Champagne testified his net income would decrease from the $34,211 of 1976 by approximately $4,000 in 1977. If his testimony is accepted at face value, this award would pauperize him. However, we find no error in the trial judge‘s disregard of this income estimate.
In 1976, Dr. Champagne reported on his federal tax return gross receipts of $139,442, deductible expenses of $105,231 and a net income of $34,211. He admitted that his 1977 expenses would not include a $13,593 deduction for outside help that he had available to him in 1976. He also conceded he could earn more money if he elected to work a 5-day rather than a 4½-day week.
The record before us has insufficient evidence to determine with any degree of accuracy the disposable income of Dr. Champagne at the time of this hearing and its nonproduction is attributable to appellant. Apparently the trial court concluded that Dr. Champagne was modest in stating his income and that he was capable of paying $2,300 per month.
For the reasons assigned, the judgment appealed from is affirmed at appellant‘s cost.
AFFIRMED.