Opinion ID: 1351653
Heading Depth: 1
Heading Rank: 8

Heading: Material Change: Michael's Law Practice

Text: Michael states that a material change in circumstances has occurred since the entry of the decree in 1994 and asserts that such change is sufficient to justify a reduction in his child support obligation. In support of his assertion, Michael directs our attention to the 1998 dissolution of the private law practice which he had shared with Sheldon, his loss of income from that practice, and the subsequent expense incurred in connection with opening his own law practice. Michael asserts that although the findings in the decree anticipated that Michael's income would decline, it was not anticipated that the decline would be as severe as the facts demonstrated had in fact occurred. In support of his claim that a material change of circumstances had occurred since the entry of the 1994 decree sufficient to reduce his child support obligation, Michael introduced into evidence his tax returns and the testimony of his accountant. Michael also testified. We believe the record on appeal shows that Michael's evidence demonstrated without direct contradiction that he had sustained a significant decrease in income beyond that indicated in the decree. In its June 4, 2001, order, however, the district court stated that Michael's evidence was not sufficiently credible, and denied Michael's application to modify. The district court denied relief without discussion and without preparing a basic income and child support calculation worksheet. Paragraph C of the Child Support Guidelines specifically mandates that [a]ll orders for child support, including modifications, must include a basic income and support calculation worksheet from the Nebraska Child Support Guidelines. The importance of adhering to this requirement has been repeatedly emphasized by the appellate courts of this state. See, Brooks v. Brooks, 261 Neb. 289, 622 N.W.2d 670 (2001); Baratta v. Baratta, 245 Neb. 103, 511 N.W.2d 104 (1994); Lawson v. Pass, 10 Neb.App. 510, 633 N.W.2d 129 (2001); Laubscher v. Laubscher, 8 Neb.App. 648, 599 N.W.2d 853 (1999); State on behalf of Elsasser v. Fox, 7 Neb. App. 667, 584 N.W.2d 832 (1998). It has been stated that the trial courts must show the appellate courts, and the parties, that they have `done the math.' Stewart v. Stewart, 9 Neb.App. 431, 434, 613 N.W.2d 486, 489 (2000). As stated above, no worksheet is included in the district court order at issue in this case. Given a record which shows without contradiction that Michael experienced a significant decline in income, and given the absence of an explanation of the district court's decision, coupled with the lack of an income and support worksheet, we conclude the district court abused its discretion in denying Michael's application.