Opinion ID: 1773127
Heading Depth: 1
Heading Rank: 4

Heading: Three-Year Averaging

Text: Gene next objects to the chancery court's three-year averaging of annual income in determining child support. He emphasizes that Administrative Order No. 10 does not sanction this and, indeed, provides that for self-employed payors, support must be calculated based on last year's federal and state income tax returns and the quarterly estimates for the current year. Administrative Orders of the Supreme Court No. 10, § IIIc. Bernice's riposte is that we should not address this issue because it is being raised for the first time on appeal. Specifically, Bernice claims that Gene did not object to threeyear averaging in 1995 when it benefitted him and he should not be permitted to object now when the calculations work to his detriment. It does not appear that this issue was presented to the chancery court for resolution before the first appeal. Following the chancery court's letter opinion in 1998 but prior to entry of judgment, Gene moved for reconsideration and for additional findings of fact under Ark. R. Civ. P. 52(a). He failed, however, to question the court's three-year averaging of income at that time. In the subsequent appeal to the court of appeals, he did raise averaging as an issue, in addition to the chancery court's lapse in not making additional Rule 52(a) findings. The court of appeals reversed on the Rule 52(a) issue and remanded the matter. Only on remand did Gene raise the issue of averaging to the chancery court. At that juncture, it was simply too late to raise a new issue to the chancery court. See Collins v. Keller, 333 Ark. 238, 969 S.W.2d 621 (1998) (failure to object to the trial court's findings waives the opportunity to raise the issue involved on appeal). This issue was not preserved for our review.