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IN RE A.M.D.

No. 02SC333.

78 P.3d 741 (2003)

In re the Interest of A.M.D., a CHILD, Suzan K. Casteel, Petitioner, v. John M. Davidson, Respondent.

Supreme Court of Colorado, En Banc.

October 20, 2003.

Attorney(s) appearing for the Case

Law Offices of Margaret L. Herdeck, Margaret L. Herdeck, Pueblo, Colorado Attorney for Petitioner.

No appearance for Respondent.

Chief Justice MULLARKEY delivered the Opinion of the Court.

I. Introduction

In this child support case, we address whether and to what extent an inheritance may be included in a parent's gross income for purposes of determining child support obligations. The trial court concluded that the principal of an inheritance can be included in gross income, but only to the extent that the beneficiary relies on the principal as

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