In the Matter of Linda A. Plaisted and Grahame J. Plaisted

Summary

The court held that child support under the statutory guidelines must be calculated from income and may not be increased based on a parent's assets, even as a deviation for special circumstances. Because the trial court found that the respondent was not voluntarily unemployed or underemployed, it could not impute additional income to him. The court also vacated the award of both dependency deductions because the trial court failed to address the governing federal requirements. Judge Duggan, dissenting, would have allowed consideration of substantial cash assets as a special circumstance supporting an upward deviation.