Opinion ID: 1897741
Heading Depth: 2
Heading Rank: 4

Heading: The April 30 Hearing

Text: After Dr. Galbis renewed his motions to reduce child support and to allow a visit to Cuba, the court held further hearings on April 30 and July 12, 1996. At the April 30 hearing, Mark Turok, C.P.A., who had been Dr. Galbis' accountant for more than ten years, testified at length about Dr. Galbis' income tax returns for 1992 through 1995 and the overall decline in his income over that period. [7] He said that Dr. Galbis derived income from several sources, including his private psychiatric practice and the Andromeda Mental Health Clinic, of which he is the founder and director. Mr. Turok confirmed that Dr. Galbis' income from his private practice had decreased from $161,067 in 1992 [8] to $79,059 in 1995, as a result of cutbacks in managed care, a decrease in reimbursements from insurance companies, and an increase in the number of referrals of indigent patients. On the other hand, Mr. Turok testified, Dr. Galbis' salary from the Andromeda Clinic had slightly increased. He also said that Dr. Galbis had been audited by the Internal Revenue Service for every year from 1985 through 1990 and that his business expenses were examined during those audits. On cross-examination of Mr. Turok, counsel for Dr. Nadal challenged the calculation of Dr. Galbis' net income as claimed on his 1992-1994 tax returns by questioning several of his business expenses. Mr. Turok stated that he did not have the data pertaining to those expenses with him. Counsel moved to strike Mr. Turok's testimony as to the characterization and purpose of the expenses claimed in the tax returns in 1992, 1993, and 1994, asserting that the relevant documents had been specifically requested but not provided during discovery. After further discussion, the court continued the hearing and ordered that Dr. Galbis and Mr. Turok submit the necessary documentation by May 9.