Houston v. Smith

THOMAS, Justice.

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 Smith’s income in computing presumptive child support according to Wyo. Stat. § 20-6-304 (Cum.Supp.1993). We hold that federal income…