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  5. 848 P.2d 604 (1993)
 

IN THE MATTER OF MARRIAGE OF PERLENFEIN AND PERLENFEIN

Nos. CC CV91-0251; CA A70807; SC S39607.

848 P.2d 604 (1993)

316 Or. 16

In the Matter of the MARRIAGE OF Lori Leah PERLENFEIN, Petitioner on Review, and David Allen Perlenfein, Respondent on Review.

Supreme Court of Oregon, In Banc.

Decided April 8, 1993.

Attorney(s) appearing for the Case

Steven Allen, Corvallis, argued the cause for petitioner on review. With him on the petition was J.W. Walton, of James W. Walton, P.C., Corvallis.

Russell Lipetzky, of Saucy & Lipetzky, P.C., Salem, argued the cause and filed a response and supplemental memorandum for respondent on review.

GRABER, Justice.

The question in this domestic relations case is whether, under the applicable Oregon regulations, set out below, undistributed income of a closely held corporation that is attributed to a minority shareholder of that corporation for income tax purposes also is attributable to the shareholder for the purpose of determining a child support obligation. We answer that question "yes."

Husband is the manager and a minority shareholder of Albany...

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