NO. 96-079
IN THE SUPREME COURT OF THE STATE OF MONTANA
1996
IN RE THE MARRIAGE OF
CAROL S. MILNER-BRINDLEY,
Petitioner and Respondent,
and
,,, ;/.
RICHARD A. BRINDLEY,
Respondent and Appellant.
APPEAL FROM: District Court of the First Judicial District,
In and for the County of Lewis and Clark,
The Honorable Dorothy McCarter, Judge presiding,
COUNSEL OF RECORD:
For Appellant:
R. Clifton Caughron, Caughron & Associates,
Helena, Montana
For Respondent:
Iris A. Basta and John Grant, Jackson, Murdo,
Grant & McFarland, Helena, Montana
Submitted on Briefs: November 7, 1996
Decided: December 10, 1996
Filed:
Chief Justice J. A. Turnage delivered the Opinion of the Court.
Pursuant to Section I, Paragraph 3(c), Montana Supreme Court
1995 Internal Operating Rules, the following decision shall not be
cited as precedent and shall be published by its filing as a public
document with the Clerk of the Supreme Court and by a report of its
result to State Reporter Publishing and West Publishing Companies.
Richard A. Brindley (Richard) and Carol S. Milner-Brindley
(Carol) were divorced on January 18, 1996. Richard appeals from
the findings, conclusions, and decree of dissolution entered by the
First Judicial District Court, Lewis and Clark County. We affirm.
BACKGROUND
Richard and Carol were married on February 14, 1988. Christo-
pher Brindley (Christopher), currently seven years old, is the only
child born of the marriage. Carol holds a Ph.D. in psychology and
is employed by the Department of Veterans Affairs, earning $57,000
annually. She also works as a consultant and is an officer in the
Naval Reserve, receiving additional income of $7,561 per year.
Richard is disabled and unemployed. He receives a VA medical
retirement of $227 per month and Social Security benefits of $596
per month. He also receives Christopher's monthly Social Security
dependent allowance of $296.
On July 26, 1994, Carol filed a petition for dissolution of
marriage. Following mediation, the parties entered into a property
settlement and maintenance agreement (Property Agreement), which
provided Richard with $25,000 cash, $4800 for maintenance, and paid
his attorney fees. The court found the Property Agreement to be
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fair and equitable and incorporated its provisions into the
dissolution decree. The parties also agreed on custody and
visitation in a Memorandum of Understanding (MOU), which gives the
parties joint custody of Christopher, with Christopher to spend 60
percent of his time with Carol and 40 percent with Richard. The
court found the MOU to be in the child's best interests and
incorporated its provisions into the dissolution decree.
The only issue presented at the dissolution proceeding was the
determination of child support. The court found, based on the MOU,
that Christopher will reside with Carol 60 percent of the time, or
219 days, and with Richard 40 percent of the time, or 146 days.
Based on the Montana Child Support Guidelines (Guidelines), the
court also found that Richard owed $38 per month in child support,
which it waived. Instead, it found that 60 percent of Christo-
pher's $296 Social Security dependent allowance, or $177.60, should
be substituted for Richard's child support obligation. The court
based its calculations on Carol's annual gross income of $64,561
and Richard's income of $10,020. The court did not consider the
parties' assets because it found the property division to be fair
and equitable.
Richard appeals from the District Court's findings of fact,
conclusions of law, and decree of dissolution. He argues that the
court erred and abused its discretion when calculating child
support because it failed to apply the relevant administrative
rules when determining the number of days he should be credited for
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child support and improperly calculated Carol's federal income
taxes and day care costs.
Richard also argues that the court misapplied the holding of
In Re Marriage of Durbin (1991), 251 Mont. 51, 823 P.2d 243, by
awarding 60 percent of Christopher's Social Security dependent
allowance to Carol as a substitute for child support. He further
claims that the court's child support calculation is unconscionable
because it fails to maintain Christopher's standard of living and
nearly lowers Richard's income below the federal poverty index.
Richard also requests attorney fees, costs of appeal, and a
retroactive award of child support and Social Security benefits.
Richard claims that the District Court failed to consider the
visitation schedule contained in the MOU when it calculated the
number of days that he and Carol should be credited for child
support. Richard argues that the court should have determined the
number of hours that he and Carol spend daily with Christopher.
Richard claims that he spends a majority of the year with Christo-
pher (between 184-192 days), thus entitling him to a recalculation
of child support and primary custodian status. Carol argues that
the court took judicial notice of the 60-40 percent custody
arrangement provided for in the MOU, which contains all of the
details necessary to calculate the number of days of custody for
child support.
The standard of review of a district court's award of child
support is whether the district court abused its discretion. In Re
Marriage of Craib (1994), 266 Mont. 483, 490, 880 P.2d 1379, 1384.
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Rule 46.30.1535(5) (a) (i), ARM, defines a day as "when a parent has
physical control of a child for the majority of a 24 hour calendar
day." The arguments that Richard presents on the number of hours
that he will spend with Christopher are speculative, and his
proposed definition of "day" differs from the definition contained
in the Guidelines. Richard attempts to count the time that
Christopher spends in school as a "day," yet provides no case law
or administrative rule to support his argument.
The MOU allocates custody to Carol 60 percent of the time and
to Richard 40 percent of the time. The provisions contained in the
MOU are substantial credible evidence to support the District
Court's finding that Richard has annual custody of Christopher for
146 days and Carol has custody for 219 days. The District Court
did not abuse its discretion when it calculated Richard's child
support obligation based on the 60-40 percent custody arrangement
contained in the MOU.
Richard claims, without citing legal authority, that the
District Court abused its discretion in calculating child support
when it failed to adjust Carol's tax liabilities to account for the
fact that she intends to file as an unmarried head of household and
itemize her deductions. He supports his argument by providing pro
forma income tax forms of Carol's taxes and suggests that the
District Court could take judicial notice of the Tax Code and seek
assistance from a tax professional.
In Fronk v. Wilson (1991), 250 Mont. 291, 819 P.2d 1275, the
wife argued that the court erred by allowing her husband a tax
5
deduction when it calculated child support. This Court found no
errOr, holding that a district court is in the best position to
determine whether tax returns accurately reflect disposable income.
Fronk, 819 P.2d at 1279.
There is no record that the pro forma tax returns submitted
by Richard were ever admitted by the District Court. Due to the
speculative nature of these returns and because the District Court
is in a better position to determine Carol's disposable income, we
conclude that the court did not abuse its discretion when it
calculated Carol's income taxes to determine her child support
obligations.
We also note that Richard provides no legal authority
interpreting the Guidelines which would render the District Court's
application of the law as an abuse of its discretion. An appellant
carries the burden of establishing error by the trial court.
Moreover, Rule 23, M.R.App.P., requires the appellant to cite to
authority which supports the position being advanced on appeal.
Richard repeatedly has failed to do so.
Richard also argues that the court erred when it credited
Carol with year-round day care expenses because Christopher will
not require day care when he is in Richard's custody or when Carol
is on vacation. Richard suggests that he is willing, and should be
able, to provide free day care to Christopher rather than being
required to pay for it as a portion of his child support.
Richard's arguments ignore the express provisions of the MOU,
agreed upon by both parties with advice from counsel, which
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provides, "At Carol's discretion, her residency may include time at
a day care of her choice. . . 'I
Rule 46.30.1525(l) (a) (i), ARM, states that child care costs
may be based on annualized, average costs of receipted expenses.
Carol testified, and her financial affidavit indicated, that her
day care costs equal $250 per month. There was substantial
evidence presented at the dissolution proceeding to support the
court's finding that Carol was entitled to a $210 credit for day
care expenses. The court did not abuse its discretion when it
credited Carol for day care expenses.
Richard argues the court failed to consider the value of non-
income-producing assets when it calculated child support. However,
at the same time, he also claims that his assets should not be
subject to the same calculation. When the District Court deter-
mined Richard's and Carol's child support obligations according to
the Guidelines, it specifically found that it had not considered
the net value of the parties' assets because it found the marital
property division to be fair and equitable. The court asked
Richard if he believed the property had been equitably divided.
Richard's counsel agreed that it had.
We decline to review an issue that Richard initially agreed
upon during the dissolution proceeding and which is raised for the
first time on appeal. In Re Marriage of Mager (1990), 241 Mont.
78, 81, 785 P.2d 198, 200-01. We affirm the District Court's award
of child support in all respects.
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Richard further argues that the court erred and abused its
discretion when it relied on Durbin, 823 P.2d at 243, and awarded
Carol 60 percent of Christopher's Social Security dependent
allowance as a substitute for Richard's child support obligation.
In Durbin, the mother, primary custodian of two children, received
Social Security benefits on behalf of her children due to their
father's disability. We held that the Social Security benefits
should be treated as a contribution from the father toward the
support of his children and serve as a credit toward the father's
child support obligation. Durbin, 823 P.2d at 247.
Richard argues that Durbin does not apply to this case because
he, not Carol, receives Christopher's Social Security benefits
which enable him to provide basic living needs for his son. A
closer analysis of Durbin proves Richard's argument incorrect. In
Durbin, the amount of Social Security benefits received by the
mother exceeded the amount of child support the father was required
to pay under the Guidelines. Durbin, 823 P.2d at 244-45.
Likewise, Christopher's $296 allowance exceeds Richard's $38 child
support obligation calculated under the Guidelines. The District
Court did not err when it allocated 60 percent of Christopher's
$296 Social Security allowance to Carol.
Richard also claims that the court erred when it failed to
recognize the disparity in the parties' financial resources when it
declined to deviate from the Guidelines. He claims that the
court's child support determination places him below the federal
poverty level.
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In his initial brief, Richard states that the federal poverty
level for a single person under age 65 with one child is $10,504
per year. Richard also admits that his total resources amount to
$11,441 per year. By Richard's own admission, the District Court's
child support calculations do not place him below the federal
poverty level.
Richard also argues that the court's child support calcula-
tions will reduce Christopher's standard of living to that of
poverty during the time he spends with Richard. Richard then urges
this Court to modify his child support obligation by reason of the
financial inequities between the parties. He cites In Re Marriage
of Hall (1990), 244 Mont. 428, 798 P.2d 117, in support of his
argument. In u, we stated that a court is not bound to apply
the Guidelines if the court finds by clear and convincing evidence
that so doing would have an unjust result on the parties. Hall
-,
798 P.2d at 121.
The facts of u differ from Richard's situation. In ~,
Hall
the court considered a father's children from a subsequent marriage
when determining his increase in child support. That is not the
situation here. We decline to extend the holding of u to
Richard's situation. The District Court's substitution of a
percentage of Christopher's Social Security benefits in lieu of
Richard's child support obligation will not have an unjust result
on the parties.
We also note that Christopher's Social Security allowance
belongs to Christopher, not to Richard or Carol. Regardless of
9
which parent receives the allowance, its proceeds benefit Christo-
pher. The District Court's 60-40 percent distribution of the
allowance will not affect Christopher's standard of living.
Richard also requests an award of attorney fees, costs of
appeal, and a retroactive award of child support and Social
Security. Because Richard has not shown an abuse of discretion in
the child support calculation, we decline to award Richard
retroactive child support or Social Security benefits.
Richard contends that he should be awarded attorney fees and
costs of appeal because he is without assets to pay for an appeal.
Richard's argument is without merit. The Property Agreement signed
by Richard and Carol states, in part:
Each party hereto further releases and forever discharges
the other party . and Richard's attorney, R. Clifton
Caughron, for himself, hereby specifically and fully
releases and forever discharges Carol . . . for payment
of any and all attorney's fees which the named attorney
claimed or which he might claim now or in the future on
account of this action . . .
The Property Agreement provided Richard with compensation for
his attorney fees associated with this action. The District Court
approved the attorney fee agreement. We hold that the District
Court correctly required Richard to pay his own attorney fees.
Affirmed, with each party to pay their own costs of appeal
Chief Justice
We concur:
748
Justices
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