Macklin v. Schmidt

How courts have described this case

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

• holding that legislature’s use of the term “annuities,” without qualification, indicated legislature’s intent to include all annuities, not just certain annuities, in “gross income”
• concluding that annuity payment wife received was “gross income” despite being intended to make wife whole for personal injuries
• noting that, in the case of personal injury settlements, under New Hampshire law, courts can deviate from the uniform guidelines when “applying them would result in a confiscatory support order”
• “Plainly, annuities are listed in the statute. . . . [We cannot] presume that, when the legislature used the word ‘annuities’ it intended to refer to certain annuities and not others.”
• “Under our legislative scheme, assets are not ‘income’ for child support purposes.”
• “Under our legislative scheme, assets are not ‘income’ for child support purposes.”

Source: CourtListener parenthetical corpus (CC0).