In the Matter of Marriage of Perlenfein and Perlenfein

The question in this domestic relations case is whether, under the applicable Oregon regulations, set out below, undistributed income of a closely held corporation that is attributed to a minority shareholder of that corporation for income tax purposes also is attributable to the shareholder for the purpose of determining a child support obligation. We answer that question “yes.”

Husband is the manager and a minority shareholder of Albany Rental, Inc., a closely held corporation. He receives a salary of $2,000 per month from the corporation and owns 27.5 percent of its shares. His mother owns…