Category Archives: Depreciation

In Re Paternity of Steven J.

Court did not misuse discretion by refiguring payor’s income by using MACRS depreciation tables.

Year: 1994 | State: WI

In Re Paternity of Ashleigh N. H.

Court did not abuse its discretion by not adding back depreciation to rental properties to determine income available for child support.

Year: 1993 | State: WI

In Re Marriage of Miller v. Miller

Court can consider depreciation costs as business expense as part of the overall economic circumstances in determining income for child support.

Year: 1992 | State: WI

Corliss v. Corliss

It was not error for trial court to refuse to value office equipment by taking into account generation of income tax deductions for depreciation.

Year: 1992 | State: WI

Overson v. Overson

Inclusion of depreciation upon real estate to determine ability to pay is discretionary. It was payee’s (wife’s) burden to prove tax deduction was only a paper transaction. Here, there was no abuse of discretion in excluding the deduction.

Year: 1987 | State: WI

In Re Marriage of Gaer

A trial court may deduct a self-employed individual’s depreciation expense in calculating his or her net available income for the purpose of determining spousal or child support.

Year: 1991 | State: IA