In the Matter of Landgraf & Landgraf

Summary

The court answered both interlocutory questions affirmatively, holding that distributions received by the husband to pay shareholder tax obligations and succession-insurance premiums were available for child-support purposes. It also held that net income is calculated using the standard deduction published by the New Hampshire Department of Health and Human Services, regardless of the employer's actual tax withholdings. The court remanded for further proceedings consistent with its opinion.