Glass v. Oeder

ON PETITION TO TRANSFER

BOEHM, Justice.

We hold that the business expenses of a self-employed parent are to be considered in calculating income for purposes of child support, and income from a wholly-owned subchapter S corporation is to be treated the same as income from a sole proprietorship. This case also discusses the handling of depreciation in a self-employed business, imputed income from a parent’s other family sources, and potential income of an underemployed parent in determining income for child support calculations.

Factual and Procedural Background

Approximately a year and a half…