| Matter of Maharaj-Ellis v Laroche |
| 2008 NY Slip Op 06713 [54 AD3d 677] |
| September 2, 2008 |
| Appellate Division, Second Department |
| In the Matter of Rasheid Maria Maharaj-Ellis,Respondent, v Daniel Laroche, Appellant. |
—[*1] Richard John Wright, New York, for respondent.
In a support proceeding pursuant to Family Court Act article 4, the father appeals from anorder of the Family Court, Kings County (Krauss, J.), dated January 2, 2008, which denied hisobjections to an order of the same court (Fasone, S.M.), dated July 18, 2007, granting themother's petition for an upward modification of his child support obligation.
Ordered that the order is affirmed, with costs.
Family Court Act § 413 (1) (b) (5) (i) defines "income" as gross income reported in themost recent federal tax return, but gives the Family Court discretion to impute other sources ofincome to the parent. A parent's child support obligation is determined by his or her ability tosupport the child, and not necessarily by the parent's current economic situation (see Matter ofCollins v Collins, 241 AD2d 725, 727 [1997]). The Family Court may impute income to aparent based on his or her employment history, future earning capacity, educational background,or money received from friends and relatives (id.). "A court is not bound by a party'saccount of his or her own finances, and where a party's account is not believable, the court isjustified in finding a true or potential income higher than that claimed" (Rohrs v Rohrs,297 AD2d 317, 318 [2002]). "This is particularly true when . . . the recordsupports a finding that the appellant's reported income on his [or her] tax return is suspect" (Matter of Westenberger v Westenberger,23 AD3d 571 [2005]).
Here, based on the tax documents submitted by the father and his testimony at the hearing,the Family Court providently exercised its discretion in imputing to him an adjusted grossincome [*2]in the sum of $212,555.37. The court furtherprovidently exercised its discretion in applying the statutory child support percentage to the totalsum of $272,550.38 in combined parental income (see DeVries v DeVries, 35 AD3d 794, 796 [2006]; Kaplan v Kaplan, 21 AD3d 993[2005]). Lastly, the court providently exercised its discretion in determining that the fathershould pay a portion of the child's ice skating expenses, where the evidence demonstrated thatshe had a special aptitude for the sport (see Wacholder v Wacholder, 188 AD2d 130[1993]). Mastro, J.P., Dillon, Eng and Belen, JJ., concur.