Flores v. Gutierrez

No. COA25-457 · Court of Appeals of North Carolina · February 4, 2026 · No. COA25-457

Summary

The North Carolina Court of Appeals held that prior temporary child support orders did not become permanent merely because the case was administratively removed from the active docket. The trial court erred by setting the permanent support obligation to begin in May 2024 without findings supporting deviation from the presumptive filing date, but it did not abuse its discretion in relying on the defendant’s 2023 tax return to determine business expenses. The court vacated and remanded in part and affirmed in part.

Holdings

  1. The 4 August 2022 child support order remained temporary and did not become permanent either through the passage of time or through the trial court's administrative removal of the case from the active docket.
  2. The trial court erred by beginning the permanent child support obligation on 1 May 2024 without making written findings supporting a deviation from the presumptive 6 January 2020 start date.
  3. The trial court did not abuse its discretion by relying on Gutierrez's 2023 tax return and imputing business expenses because it was the most recent verified financial information available after Gutierrez failed to provide updated business records.

Questions Presented

  1. Whether the trial court erred by treating the 4 August 2022 temporary child support order as a permanent order because the case had been administratively removed from the active docket or because of the passage of time.
  2. Whether the trial court erred by beginning the permanent child support obligation on 1 May 2024 rather than on 6 January 2020, the date Flores filed her child support claim, without findings supporting a deviation from the presumptive start date.
  3. Whether the trial court abused its discretion by imputing business expenses to Gutierrez based on his 2023 tax return when he failed to provide current supporting financial documentation.

Disposition

other

Cases Cited (13)

  • Smith v. Barbour, 195 N.C. App. 244, 249 (2009)(followed)
  • Senner v. Senner, 161 N.C. App. 78, 81 (2003)(followed)
  • Woodring v. Woodring, 227 N.C. App. 638, 643-44 (2013)(followed)
  • Sarno v. Sarno, 235 N.C. App. 597, 600 (2014)(followed)
  • Lawrence v. Lawrence, 294 N.C. App. 355, 362 (2024)(followed)
  • LaValley v. LaValley, 151 N.C. App. 290, 292-93 (2002)(distinguished)
  • Penn-Am. Ins. Co. v. Mapp, 521 F.3d 290, 295 (2008)(followed)
  • Greenshields, Inc. v. Travelers Prop. Cas. Co. of Am., 245 N.C. App. 25, 27, 34 (2016)(followed)
  • State ex rel. Fisher v. Lukinoff, 131 N.C. App. 642, 646-47 (1998)(followed)
  • Cole v. Cole, 149 N.C. App. 427, 433-34 (2002)(followed)

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