Howard v. Howard

IN THE COURT OF APPEALS OF TENNESSEE FILED AT KNOXVILLE June 25, 1999 Cecil Crowson, Jr. Appellate C ourt Clerk JOH N CL ARE NCE HOW ARD , JR., ) C/A NO. 03A01-9811-CV-00374 ) Plaintiff-A ppellant, ) HAM ILTON CIRCU IT ) v. ) HON. L. MARIE WILLIAMS, ) JUDGE LINDA JOYCE KEATON HOWARD, ) ) AFFIRMED AND Defendant-Appellee. ) REMANDED ROB ERT P . RAY BUR N, Chatta nooga, fo r Plaintiff-A ppellant. JOHN M. HIGG ASON, JR., Chattanooga, for Defendant-Appellee. O P I N IO N Franks, J. In this ongoing dispute over child support, the father appeals from the Trial Court’s Order establishing child support at $1,413.02 per month for the remaining minor child , and questio ns the Co urt’s finding that the fathe r was in contemp t of court fo r failing to pa y medical bills an d make tim ely support pa yment, and the award o f attorney’s fees to the mother. The parties were divorced on March 22, 1990, and child support was awarded for the parties’ two minor children. The Trial Court heard matters brought before the Court by petitio ns on Jun e 8, 1998. A t trial, the father testif ied extensiv ely about his income. He testified that his adjusted gross income for 1997, as reflected by his federal income tax return, was $57,304.00. This amount reflected income as an employee of Allstate Insurance Company in the amount of $89,365.00, taxable interest of $417.00, rental income of $62.00, and assigned risk income of $222.00, less a business loss of $32,762.00. The business loss was from his sole proprietorship called J.C.H. Enterprises, which the father testified was his sports card business. The gross receipts for that business were $1,140,866, and the cost of goods sold was $1,092.556, which left a gross profit of $48,310.00. The father then subtracted expenses of $81,07 2.00 fr om tha t gross in come , leaving a loss of $32,76 2.00. The father testified that his wife, Bethany Howard, is an employee of J.C.H. Enterprises, and that the business expense item of $29,713.00 was a portion of her salary. He further testified that he runs his sports card business out of the same office with his insurance business, and that his wife works for both businesses. The wife did n ot testify, and there was no te stimony abou t the wife’s la bor for the sports card business. The father testified in detail about what his wife did on his behalf for Allstate. He testified that he needs a support staff because his office is open from 9 a.m. to 5 p.m., Monday through Friday, and Saturday by appointment. He testified that he needs someone in the office while he is not, and that his wife has been fulfilling this ro le for the pa st seven years, alth ough she was not g etting paid u ntil 1997. The Trial Judge refused to deduct the business loss from the father’s net income. The Court ordered child support obligations for the adult child terminated, and then determined that the guideline amount for the remaining child from the income as found by the Court would be $1,159.00 per month, but having found criteria for upward deviation, i.e., the father not exercising standard visitation with the child, the Court ordered an upward deviation from the child support guidelines in the amou nt of $2 55.00 p er mon th, for a t otal sup port ob ligation of $1,4 13.02. The Co urt then fou nd the fath er in contem pt for failure to pay certain medical bills and for failure to make timely child support payments, and also ordered 2 the father to pay the $3,000.00 a ttorney’s fee incurred by the mother. Our standard of review in cases tried by the Court without a jury is de novo upon the record of the Trial Court, accompanied by a presumption of correctness of the Trial Court’s findings, unless the evidence preponderates otherwise. T.R.A.P. Rule 1 3(d). Hass v. Knighton, 676 S.W.2d 55 4, 555 (Tenn. A pp. 1983). “Determining the amount of the non-custodial parent’s income is the most important element of proof in a proceeding to set child support. This is the case both when setting initial support and when considering requests for modification of an existing support obligation.” Turner v. Turner, 919 S.W.2d 340, 344 (Tenn. App. 1995). The child support guidelines define gross income as: all income from an y source (before taxes and other deductions), whether earned or unearned, and includes but is not limited to the following: wages, salaries, commissions, bonuses, overtime payments, dividends, severance pay, pensions, interest, trust income, annuities, capital gains, benefits received from the Social Security Administration, i.e., Title II Social Security benefits, workers compen sation bene fits whethe r temporary or permane nt, judgments recovered for personal injuries, unemployment insurance benefits, gifts, prizes, lottery winnings, alimony or maintena nce, and in come fro m self-em ployment. Tenn . Com p. R. & Regs. C h. 1240 -2-4-.03 (3)(a). The guid elines then p rovide: Income from self-employment includes income from business operations and rental properties, etc., less reasonable expenses necessary to produce such income. Depreciation, home offices, excessive promotional, excessive travel, excessive car expenses, or excessive personal expenses, etc., should not be considered reasonable expenses. Id. Once gross income is determined, the trial court must then determine net income and any grou nds fo r deviati on, and set the ch ild supp ort acco rdingly. See Tenn. Comp. R. & Re gs. Ch . 1240- 2-4-.03 (4), (5) a nd Ch . 1240- 2-4-.04 . The Tria l Court dete rmined the father’s gro ss income from A llstate 3 Insurance Company as reflected on his W-2 form to be $94,011.52. This amount added to the father’s other taxable income, brought the total to $94,717.52. The Trial Court then found th at the father re alized no in come as a self-emplo yed individua l, because h is claimed ex penses ex ceeded h is income f rom the bu siness. In reac hing this result, the Court said “The Court has insufficient proof to determine whether the various expenses claimed were reasonable or not.” Under the guidelines, where the obligor has income from self-employment, the burden is upon the obligor to show that any expens es he ded ucts from that incom e is a reason able expe nse neces sary to produce the income. We agree with the Trial Judge that the father has not carried that burden as to the reason ableness of the expe nses claimed. T.R.A .P. Rule 13(d). Next, the father insists the Trial Co urt erred in ordering an up ward deviation in his child sup port obligatio n, because this issue wa s not explicitly raised in the pleadings. “In determining whether or not a judgment is beyond the scope of the pleadings, th ese pleadin gs must be given a libe ral constructio n with all rea sonable intendme nts taken in f avor of the judgmen t. The policy un derlying the rule seems to be that since the purpose of pleadings is to give notice to all concerned regarding what may be adjudicated, a judgment beyond the scope of the pleadings is beyond the notice given the parties and thus should not be enforced.” Brown v. Brown, 281 S.W.2d, 492, 497. In this case the father’s Petition to Modify contained the following language : The Petitioner avers that since the entry of the Court’s Order dated June 6, 1997, there has been a substantial, significant and material change or variance in the Petitioner’s income of more than fifteen (15%), w hich justifies a decrease in guideline c hild suppo rt pursuant to TCA 36-5-101 . Accordin gly, the Petitioner p rays for an ord er from this Court modifying this obligation for guideline child suppo rt to comport with his present level of income. Based on the father’s pleading, the parties had notice that the amount of child support was in dispute pursuant to Tenn. Code Ann. § 36-5-101. Tenn. Code 4 Ann. § 3 6-5-101(a )(1) (Supp . 1998) pro vides in relev ant part: In ca ses in volv ing c hild supp ort, u pon application o f eith er pa rty, the court shall decree an increase or decrease of such allowance when there is found to be a significant variance, as defined in the child support guidelines . . . , between the guidelines and the amount of support currently ordered unless the variance has resulted from a previously court-ordered deviation from the guidelines and the circumstances which caused the deviation have not changed. The child support gu idelines then state that they “sha ll be applicab le in any action brought to establish or modify child support,” and define a significant variance as a 15% difference betwe en the guideline suppo rt and the current support order. Tenn. Comp. R. & Regs. Ch. 1240-2-4-.02(3). The guidelines define gross and net incom e, then give th e percenta ges of ne t income th at should b e paid in ch ild support, depending on the number of children. Tenn. Comp. R. & Regs. Ch. 1240-2- 4-.03. Afte r listing the perc entages, the guidelines s tate, “After th is calculation is made, if there are no changes to be made pursuant to paragraph 1240-2-4-.04 below, then this is the amount of the child support award.” The paragraph referred to states in relevant p art: (1) Since th ese percen tage amo unts are m inimums , the court sha ll increase the award calculated in Rule 1240-2-4-.03 for the following reasons: ... (b) If the child(ren) is/are not staying overnight with the obligor for the average visitation period of every other weekend from Friday evening to Sunday evening, two weeks during the summer and two weeks d uring holida y periods throu ghout the yea r, then an am ount shall be added to the perce ntage calcu lated in the ab ove rule to c ompens ate the obligee for the cost of providing care for the child(ren) for the amount of time during the average visitation period that the child(ren) is/are not with the obligor [referen ce 1240-2-4-.02(6)]. Tenn . Com p. R. & Regs. C h. 1240 -2-4-.04 (1). Thus, determining the proper amount of support under the guidelines requires an examination of the criteria for deviation in Ch. 1240-2-4-.04, which criteria include less than av erage visitation . The fathe r had aske d the Cou rt to 5 determine the proper amount of support under the guidelines based on his current income. That request of necessity required the Court to look at the criteria for deviation to determine that proper amount of support. We find this issue to be without merit. The reco rd establishes that the fathe r has not visite d with his c hildren in three or fou r years, and w e affirm th e Trial Judg e ordering a deviation to compen sate for that lack of visitation . See Dwight v. Dwight, 936 S.W.2d 945 (Tenn. Ct. App. 1996). The Tria l Judge pro perly found th e husban d in contem pt for failing to pay medical bills and make timely support payments, which w as in the Trial Court’s discretio n. See Sherro d v. Wix , 849 S.W.2d 780, 786 (Tenn. App. 1992) We find no abuse of discretion, and th e evidence does n ot preponderate aga inst the Trial Judge’s factual findings to supp ort contempt. T.R.A .P. Rule 13(d). The Tria l Court in the decree ord ered the fa ther to pay the re asonable attorney’s fees in curred by the m other, and d irected her atto rney to file an af fidavit with the Court, which he did, detailing the hours spent on the case. The Trial Judge then set the fee at $3,000.00 in a subsequent orde r. The father contends there is no statutory basis to award these fees, and that he wa s not affor ded the op portunity to cros s-examin e the other a ttorney, and to present proof on the issue. We do not find any motion or request in the record that the Trial Court conducted an evidentiary hearing on the issue of attorney’s fees, and based upon th is record , the am ount aw arded is reason able. Attorney’s fees are approp riate in a case to enforce a ch ild support decree. We have applied this rule, whether the party requesting such fees is bringing the action or successfully defending the action. We said in Sherrod, 849 S.W .2d 785: [T]rial courts may award attorney’s fees without proof that the requesting party is unable to pay them as long as the award is just 6 and equitable under the facts of the case. The purpose of these awards is to protect the children’s, not the custodial parent’s, legal remed ies. Accord ingly, requiring p arents wh o precipitate custody or sup port procee dings to un derwrite the costs if their claims are ultimately found to be unwarranted is appropriate as a matt er of policy. In this case, the mother su ccessfully def ended the father’s petitio n to decrea se child suppo rt whic h was the seco nd time the mo ther cam e to cou rt to def end. She w as also s uccess ful in en forcing the child suppo rt awar d unde r the gu idelines . We find no abuse of discretion in awarding the mother her reasonable attorney’s fees. The cost of the appeal is assessed to the appellant, and the cause remanded. __________________________ Herschel P. Franks, J. CONCUR: ___________________________ Houston M. Godd ard, P.J. ___________________________ Hon. H. David Cate, Sp.J. 7