[DOWNLOAD] "Houston v. Smith" by Supreme Court of the United States # Book PDF Kindle ePub Free
eBook details
- Title: Houston v. Smith
- Author : Supreme Court of the United States
- Release Date : January 30, 1994
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 55 KB
Description
The issue presented in this case involves the correct application of the definitions of "income" and "net income" found in WYO. STAT. § 20-6-301(a)(i) and (ii) (Cum.Supp. 1993). In arriving at "income" and "net income," pursuant to our statute, the trial court relied upon the federal income tax return of James E. Smith (Smith). The federal tax return figures were utilized in arriving at "income" and "net income" for the purpose of determining Smiths income in computing presumptive child support according to WYO. STAT. § 20-6-304 (Cum.Supp. 1993). We hold that federal income tax computations differ - Page 241 in significant respects from the computations required by WYO. STAT. § 20-6-301(a), and the district court erred in substituting the federal income tax concepts to arrive at those critical amounts. The Order of Modification entered in the district court is reversed, and the case is remanded to that court for an appropriate determination of child support in accordance with this opinion.