Massachusetts Supreme Judicial Court

J.S. v. C.C.

September 10, 2009454 Mass. 652

Summary

The court affirmed the mother's physical-custody award and the order requiring the father to pay part of the mother's attorney's fees. It held that undistributed earnings of an S corporation cannot automatically be treated as income available for child support solely because they pass through to a shareholder for tax purposes; instead, availability must be determined through a case-specific factual inquiry. The child-support provisions were vacated and remanded for reconsideration under that standard. No separate opinions were issued.