No. 22440.

666 N.W.2d 477 (2003)

2003 SD 75

Jill Marie ROBERTS, Plaintiff and Appellee, v. Bart J. ROBERTS, Defendant and Appellant.

Supreme Court of South Dakota.

Decided July 2, 2003.

Attorney(s) appearing for the Case

Sabrina Meierhenry and Jason M. Harris of Danforth, Meierhenry & Meierhenry, Sioux Falls, South Dakota, Attorneys for plaintiff and appellee.

Shelley R. Wieck of Burd & Wieck, Sioux Falls, South Dakota, Attorneys for defendant and appellant.

LOVRIEN, Circuit Judge.

[¶ 1.] Bart Roberts (Bart) appeals a circuit court decision adopting a report by a child support referee recommending an increase in Bart's child support obligation. In calculating the increase, the referee included "pass-through income" from a subchapter S corporation in Bart's income and extrapolated his support to a level above the child support guidelines based upon the pass-through income. We reverse and remand.


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