Department of Revenue v. Ryan R., 62 Mass. App. Ct. 380 , 387
e. Award of child support, After factoring in alimony and
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child support payments from Sheldon, as well as earned income of $15,000 per year attributed to Susan, [Note 15] the Probate Court judge ordered Ryan to pay child support in the amount of $285 per week and to provide medical insurance for the child. The award was based, in part, on the judge's finding, challenged by Ryan, that Ryan's income at the time of trial was $70,000 per year.[/B]
The findings reflect that the judge considered significant the evidence of the annual income reported by Ryan and his wife on their jointly filed Federal tax returns, reflecting that for the years 1997 through 2000, Ryan and his wife both claimed earnings from the dental laboratory business that was owned and operated by Ryan. [Note 16] The judge was not required to believe testimony that the nature of the work performed by Ryan's wife as office manager for the business (the only occupation she lists on the tax returns) entitled her to a substantial salary that was equal to or greater than that of Ryan, [Note 17] and the judge's attribution of income to Ryan was reasonable on the basis of the credible evidence. In any case, even had the judge determined that Ryan's income consisted solely of the amounts set forth on his
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W-2 form and some or all of the interest income, it would not have been error for the judge to consider whether the income of Ryan's wife made more of the income earned by Ryan available for the support of the child. See Department of Rev. v. Mason M., 439 Mass. 665 , 675 (2003).
f. Other claims. To the extent we do not discuss other arguments made by Ryan (viz., judicial estoppel requires dismissal; the trial judge should have attributed a greater amount of annual income to Susan), they "have not been overlooked. We find nothing in them that requires discussion." Commonwealth v. Domanski, 332 Mass. 66 , 78 (1954).