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Imputation of Perks to Custodial Parent?

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What is the name of your state (only U.S. law)? California

I have 68% primary timeshare of our two minor children. The current support order was set some 2.5 years ago or so, and my income has dropped due to required pay cuts recently. I am considering a motion for modification of support, as even though I have the kids the majority of time, I pay my ex a small amount in child support each month due to difference in incomes at the time support was last set. Additionally, her income is now up. (Per recent request for I&E after Judgment)

About six years ago during our dissolution proceedings, a forensic CPA was appointed as a Sect. 730 expert to determine my income including Perks. At that time our timeshare was 50% each, and $384/mo was imputed to me for Perks. (Company car, entertainment meals, etc.)

My question now is in regards to the legal precedent set in IRMO Cheriton: I now have a personal vehicle in addition to an older (1999) company vehicle, both of which are paid for.

In Cheriton, the court opined that wages could not be imputed to a custodial parent unless it is consistent with the best interests of the children. Can the same argument be made in terms of Perks? (i.e. perks should not be imputed to custodial parent as the effective result is that it reduces support available to those children)

Does anyone know of case law that deals with income added to DissoMaster as a result of perks?
 



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