Department of Revenue v. Juan Llamas and Jennifer Duque

If I were writing on a clean slate, I would adopt the holding and rationale of the Fourth District Court of Appeal’s decision in McCall v. Martin, 34 So.3d 121 (Fla. 4th DCA 2010), and conclude in this case that the father’s incarceration for vehicular manslaughter and resulting loss of income was not a valid reason to deny setting an initial amount of child support attributable to him based on imputed income. I believe the reasoning of McCall adheres to the legislative directive of section 61.30(2)(b), Florida Statutes (2014), is a logical extension of the Florida Supreme Court’s decision in…