Maryland Considers Whether Pass-Through Earnings Are Available for Child Support

Business Valuation Update BVLaw
Legal and Court Case Update
June 5, 2006
3949 Sporting and Athletic Goods, NEC
marital dissolution/divorce

Elinor Walker v. Ronald Grow
No. 2613 (Md. Sp. App. 2006)
US
State Court
Maryland
Court of Special Appeals
Kenney, III

Summary

The Maryland Court of Special Appeals determined that a child support obligor’s income should not include pass-through earnings from an S Corporation reported on his federal tax return and not received by the payer.

See Also

Elinor Walker v. Ronald Grow

The Maryland Court of Special Appeals determined that a child support obligor’s income should not include pass-through earnings from an S Corporation reported on his federal tax return and not received by the payor, unless the court finds that payor has u ...