I
Friberg first challenges the district court’s exercise, beginning in 1980, of subject matter jurisdiction under the Uniform Child Custody Jurisdiction Act (“the Act”), G.S. 50A-1 et seq. (Cum. Supp. 2A 1983). It is true that the question of subject matter jurisdiction may be raised at any point in the proceeding, and that such jurisdiction cannot be conferred by waiver, estoppel or
Language in the earlier cases supports this holding. An absolute want of subject matter jurisdiction might constitute a fatal deficiency, but consent to judgment and acquiescence thereto over a period of years was held grounds to deny a subsequent motion attacking it. Pulley v. Pulley,
II
A
Prior to hearing on the support issues, the parties stipulated that they were willing to allow the court to enter final judgment on the custody and visitation issues in accordance with the wishes
B
One portion of the order, not covered by the stipulation, does however deserve further attention. The court ordered that visitation in North Carolina occurs at times and places agreeable to, and under such terms and conditions as set by, the Sloops. This Court has consistently held that G.S. 50-13.5(i) requires specific findings of fact to justify such restrictions. Johnson v. Johnson,
Finally, Friberg challenges the sufficiency of the findings of fact to support the monetary awards to the Sloops. We turn for guidance in considering these assignments to the recent and authoritative opinion of Justice Carlton in Quick v. Quick,
In considering the sufficiency of the evidence and findings to support an award of child support, we start with the settled rule that once an award is found to be justified, the amount lies within the trial court’s discretion and will not be disturbed absent manifest abuse. Quick, supra, at 453,
A
Despite extensive evidence on the subject, the trial court made no findings as to the total value of either Friberg’s or the
B
The trial court also failed to make any findings regarding the “accustomed standard of living of the [children] and the parties.” Such findings are also required. G.S. 50-13.4(c); Quick, supra, at 456,
C
The trial court considered the earnings of both Friberg and the Sloops in its order. It did not consider as income the value, rental or otherwise, of the Sloops’ home, a parsonage supplied by David Sloop’s church. We are aware that such rental value is specifically excluded from income for income tax purposes. G.S. 105-141(b)(6); 26 U.S.C. § 107. However, such an exemption constitutes a matter of limited legislative grace relative to income taxation. Ward v. Clayton, Com’r of Revenue,
D
The trial court did not make any finding or conclusion as to the reasonable needs of the children for health, education, and maintenance, although it did hear testimony and receive considerable documentary evidence from the Sloops regarding their actual expenditures. Our Supreme Court has expressly held that such a failing does not necessarily constitute error, since the reviewing court may presume that the balance sheets have been reviewed and found reasonable. Coble v. Coble, supra, at 714,
Friberg excepts to the court’s award, in addition to an unexcepted award of some $2,000 in attorneys’ fees, of $73.20 in staff time; he relies on Williams v. Williams,
F
Friberg next points to the dollar amounts testified to at trial and the amounts reflected in the court’s order, complaining of error and unfair bias. The trial court heard two stories in this case: Friberg’s evidence showed good faith and a generous willingness to support and care for his children; the Sloops’ evidence showed a pattern of grandiose but unfulfilled promises of support. The trial judge, doing his lawful duty, decided which story was worthy of belief and ruled accordingly. This Court, without the witnesses in front of it, should not reverse his determination as to credibility, nor will we “keep score” as to how many times he believed one side or the other.
The fact that there are some inconsistencies between the actual dollar amounts testified to and those in the order does not in and of itself constitute error. None of the cited inconsistencies appears to be more than de minimis. Assuming error, arguendo, Friberg still must show that the effect amounted to the denial of a substantial right. G.S. 1A-1, Rule 61; Responsible Citizens v. City of Asheville,
The three children each have substantial trust accounts arising from a wrongful death suit on behalf of their mother’s estate. The court did not consider these in its order. It did not, as Fri-berg now contends, commit error. Application of the separate property of minors need only be resorted to “if appropriate.” G.S. 50-13.4(b). We find nothing in the statute to suggest any legislative intent to change the firmly established rule that the supporting parent who can do so remains obligated to support his or her minor children, even though they may have property of their own. Lee v. Coffield,
IV
Friberg also contends that the trial judge decided the case before hearing all the evidence, relying on alleged comments by Judge Harris. The Sloops argue that these comments are not in the record and thus cannot be reviewed. Friberg has earlier petitioned this Court for a writ of certiorari to have the contested statements included in the record. That petition was denied on 10 October 1983 by Judges Hedrick, Braswell and Johnson. This succeeding panel may not review or reverse that decision. N.C.N.B. v. Virginia Carolina Builders,
V
Having found error, we now must decide the proper disposition of the case. The findings on support, while erroneous, are not so “woefully inadequate” to require a new trial on all issues. See Quick, supra, at 458-59,
Affirmed in part; vacated and remanded in part.
