Child Support Enforcement - Sarpy County Nebraska

igors of the primary job and the second job, and all other circumstances. See
Cochran v. Cochran, 14 Va. App. 827, 419 S.E.2d 419 (1992).
There is a presumption that income from multiple jobs should be included in
determining a child support obligor’s child support obligation, unless the presumption
is rebutted.
Gangwish v. Gangwish, 267 Neb. 901, 678 N.W.2d 503 (2004)
We have not set forth a rigid definition of what constitutes “income,” but have instead
relied on a flexible, fact-specific inquiry that recognizes the wide variety of
circumstances that may be present in child support cases. Workman v. Workman,
262 Neb. 373, 632 N.W.2d 286 (2001). Thus, income for the purpose of child
support is not necessarily synonymous with taxable income. Gase v. Gase,
266 Neb. 975, 671 N.W.2d 223 (2003); Rhoades v. Rhoades, 258 Neb. 721, 605
N.W.2d 454 (2000); Rauch v. Rauch, 256 Neb. 257, 590 N.W.2d 170 (1999).
We take a flexible approach in determining a person’s “income” for purposes of child
support, because child support proceedings are, despite the child support
guidelines, equitable in nature. Thus, a court is allowed, for example, to add “inkind”
benefits derived from an employer or third party to a party’s income. See
also Workman v. Workman, 262 Neb. 373, 632 N.W.2d 286 (2001).
Equity allows a court to disregard the corporate veil when necessary to do justice.
Gase v. Gase, 266 Neb. 975, 671 N.W.2d 223 (2003)
While the decision to participate in a retirement plan may be voluntary in the first
instance, where contributions made to the plan thereafter become mandatory, the
minimum contribution required by the plan in effect at the time child support is
calculated is deducted from income in determining a party’s net income.
Gress v. Gress, 274 Neb. 686, 743 N.W.2d 67 (2007)
Issue: How many years back should a court go in averaging income of parents with fluctuating
income.
As a general matter, in the determination of child support, income from a selfemployed
individual is determined by looking to that person’s tax returns.
(Reviewing) a 3-year average (income) tends to be the most common approach in
cases where a parent’s income tends to fluctuate. It is not necessary for a court to
look back more than three years.
Henderson v. Henderson, 264 Neb. 916, 653 N.W.2d 226 (2002)
The Nebraska Child Support Guidelines provide that in calculating the amount of
support to be paid, a court must consider the total monthly income, defined as the
income of both parties derived from all sources, except all means-tested public
assistance benefits. Social Security disability insurance program benefits are not
means-tested public assistance benefits, but are based on prior earnings of the
recipient, not on the financial need of the recipient.
Mehne v. Hess, 4 Neb. App 935, 553 N.W.2d 482 (1996)
Entire net mount received from personal injury settlement award constitutes income
for child support purposes
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