Tanner and Tanner

For purposes of calculating child support, OAR 137-050-0710 requires a determination of each parent’s income. OAR 137-050-0715 defines ‘[actual] income’ as . . . a parent’s gross earnings and income from any source, including sources listed in section (4).” OAR 137-050-0715(2).

Wife appealed a judgment of dissolution. Wife assigned error to the trial court’s adoption of Husband’s proposed income figure and not his actual income as reflected in his tax return, for child support purposes. On appeal, Wife argued that for purposes of child support, Husband’s income is to be determined under the Child Support Guidelines, ORS 25.270, which required consideration of Husband’s income from all sources. In response, Husband argued that he does not have a “fixed” income and that his expert’s hypothetical assumption of a reasonable salary analysis was adequate for the trial court to adopt as his actual income. “For purposes of calculating child support, OAR 137-050-0710 requires a determination of each parent’s income. OAR 137-050-0715 defines ‘[actual] income’ as . . . a parent’s gross earnings and income from any source, including sources listed in section (4).” OAR 137-050-0715(2). The Court of Appeals held that the trial court erred in determining Husband’s income for purposes of child support because the trial court did not consider Husband’s “actual income” as specified in OAR 137-050-0715(4). Award of child support reversed and remanded for reconsideration; otherwise affirmed.