Legal Opinion

Carlton v. D'Alessandro

California Court of Appeal

Decided August 28, 2001No. B142886Published

1Opinion of the Court

Opinion

MALLANO, J.

In this family law case, the husband sought to reduce spousal and child support in connection with a request for custody of one of the children of the marriage. The trial court granted the custody request but increased the husband’s support payments based on two factors.

First, the trial court assigned the husband a tax filing status of “married filing jointly.” In fact, the husband had remarried, and his tax filing status *1216was “married filing separately” because his new wife refused to file a joint return. Second, the trial court allocated a tax deduction to the husband based…

2Cases cited6 opinions

  1. Charles Ilfeld Co. v. HernandezSupreme Court of the United States · 1934
  2. Reliable Incubator & Brooder Co. v. CommissionerUnited States Tax Court · 1946
  3. State Farm Mut. Auto. Ins. Co. v. Dep't of Motor VehiclesCalifornia Court of Appeal · 1997
  4. Bodell Construction Co. v. Trustees of the California State UniversityCalifornia Court of Appeal · 1998
  5. Moore v. United StatesUnited States Court of Claims · 1941

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