Unemployed Dad Imputed Income Over $400K For Child Support

Massachussetts child support case summary on income determination.

Theodore W. Macri, Jr., v. Sheila Mary Macri

The husband and wife in this Massachusetts case were married in 1998 and originally lived in New York.  The husband’s employer promoted him to a position in Singapore in 2000, and then to Hong Kong until 2011, at which time he resigned.  In his last three years, his earnings ranged from $750,000 to over $1 million.

The wife began divorce proceedings in Hong Kong in 2008, and was permitted to relocated to Massachusetts with their minor child in 2011.  She then filed child support and custody petitions in that state, where a trial was held in 2012.

The court’s order set child support, based upon an attributed income for the husband of $400,000.  The husband appealed, and in 2016, the appeals court remanded the case, because of insufficient evidence as to the husband’s earning capacity.  Specifically, the appeals court pointed out that there had been no expert testimony as to the husband’s earning potential in the United States.

On remand, the wife introduced the expert testimony of vocational consultant Dr. Peter Cohen.  Based upon that testimony, the trial court imputed income of about $440,000 for 2014-16, and $475,000 for 2017.  The husband then brought another appeal.

The husband argued that there was still insufficient evidence.  In particular, he noted that there was no evidence of any job opening anywhere that paid the imputed salary.

Based upon the expert testimony, the trial court had concluded that the husband was highly employable as a consultant.  The expert had identified over 5,000 available positions.  The trial judge, and the appeals court, both agreed that there was no need to show the salary for a specific job, especially since such job listings rarely show the salary.

The appeals court also pointed out that the husband hadn’t produced his own expert witness.

After reviewing the remainder of the support order, the appeals court affirmed the lower court’s ruling.

No. 18-P-729 (Mass. App.  Nov. 1, 2019).

See original opinion for exact language.  Legal citations omitted.

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