NADEAU, J.
The petitioner, Frederick Feddersen, appeals the recommendation of the Master (Leonard S. Green, Esq.) approved by the Superior Court (Brennan, J.) modifying his child support obligation following his receipt of an approximately $3.4 million settlement from a patent infringement lawsuit in 2001. The issue before the trial court was whether and how to include the settlement as "gross income" for child support purposes. See RSA 458-C...
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