Marie Kelly-Whitney v. Christina Kelly-Whitney

Summary

The Vermont Supreme Court held that an employer-provided tuition benefit was not gross income for child-support purposes because it did not reduce the parent's personal living expenses under 15 V.S.A. § 653(5)(A)(ii). The court affirmed the family court's ruling on the tuition benefit but remanded for findings on whether the parent was voluntarily underemployed and for any resulting child-support adjustment.

Holdings

1. The tuition benefit was not gross income because, although it was an in-kind payment received in the course of employment, it did not reduce Christina's personal living expenses.
2. The separation agreement did not alter the meaning of gross income or make the tuition credit a reduction of Christina's personal living expenses.
3. The case had to be remanded for a factual determination of whether Christina was voluntarily underemployed and, if so, whether income should be attributed to her and child support adjusted.

Questions Presented

1. Whether an employer-provided tuition benefit is an in-kind payment that reduces a parent's personal living expenses and therefore constitutes gross income under 15 V.S.A. § 653(5)(A)(ii) for child-support purposes.
2. Whether the parties' separation agreement requiring Christina to pay private-school tuition changes the statutory meaning of gross income or personal living expenses.
3. Whether the case must be remanded for a determination of whether Christina was voluntarily underemployed and whether income should be attributed to her.
4. Whether the family court improperly decided the meaning of personal living expenses when the magistrate had made no factual findings regarding actual expenses.

Disposition

remanded