STATE EX REL. SHOARS v. KELLEHER

No. 94-651.

539 N.W.2d 189 (1995)

STATE of Iowa ex rel. Mary K. SHOARS, Appellant, v. Mark Steven KELLEHER, Appellee.

Supreme Court of Iowa.

October 25, 1995.


Attorney(s) appearing for the Case

Thomas J. Miller, Attorney General, Gordon E. Allen, Deputy Attorney General, Kay Delafield, Assistant Attorney General, and Christian Smith, Assistant County Attorney, for appellant.

Michael M. McCauley of O'Connor & Thomas, P.C., Dubuque, for appellee.

Considered by HARRIS, P.J., and CARTER, NEUMAN, SNELL, and TERNUS, JJ.


HARRIS, Justice.

This appeal tests the authority of a trial court to estimate a party's income tax deductions in fixing the support due under Iowa's child support guidelines. Claiming practical necessity arising from unsupplied proof and the press of work, the court rejected a demand to calculate the exact deductions from tax tables, and instead used approximate figures. Although we are sensitive to the time demands cited...

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