Skip to main content
· 10/16/1991

In Re the Marriage of Gaer

Citations

  • 476 N.W.2d 324
  • 28 A.L.R. 5th 788
  • 1991 Iowa Sup. LEXIS 365
  • 1991 WL 207272

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

  • holding that the ex-spouse “should be allowed a deduction for depreciation determined under the straight line method of depreciation rather than under the accelerated method”
  • concluding there may be circumstances such as accelerated depreciation where the court “should adjust gross income before applying the guidelines”
  • finding “that some consideration must be given to business expenses reasonably necessary to maintain the business or occupation”
  • adopting the view that the decision to include or exclude depreciation expenses in calculating child support should depend on the circumstances of each case rather than a categorical rule of inclusion as income or deduction as expense
  • addressing truck driver’s net income by deducting business expenses and depreciation
  • in case where husband was self-employed truck driver, allowing deduction for straight line depreciation of husband’s truck for child support determination

Source: CourtListener parenthetical corpus (CC0).

Judges: Harris, Schultz, Carter, Lavorato, Snell

Read full opinion on CourtListener

Sourced from CourtListener / Free Law Project (CC0).

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.