Carlton

In this family law case, the husband sought to reduce spousal and child support in connection with a request for custody of one of the children of the marriage. The trial court granted the custody request but increased the husband’s support payments based on two factors.

First, the trial court assigned the husband a tax filing status of “married filing jointly.” In fact, the husband had remarried, and his tax filing status *1216 was “married filing separately” because his new wife refused to file a joint return. Second, the trial court allocated a tax deduction to the husband based on his new wife’s mortgage payments notwithstanding that the property was purchased with her separate funds, the mortgage was in her name only, and she took the entire deduction.

We conclude that the trial court erred in those respects because, in calculating support, the husband’s net disposable income should reflect his actual, available tax status and deductions.

Background

In November 1978, David Carlton and Catherine Ann D’Alessandro were married. Two children, a daughter and a son, were bom during the marriage. In January 1994, David and Catherine separated. On September 15, 1995, a…