Opinion ID: 1449931
Heading Depth: 3
Heading Rank: 2

Heading: Father Delinquent in Payment of Maintenance

Text: Father argues that the trial court erred in finding that he owed $28,693 in delinquent maintenance. He claims that the Agreement was facially uncertain because it was based upon a complicated formula. Father also contends that the trial court's computation of the amount of unpaid maintenance due is not supported by substantial evidence and is against the weight of the evidence. The parties' Agreement as to maintenance states: Husband ... shall pay to wife as and for maintenance the sum of One Hundred Dollar (sic) ($100.00) per month. If Husband's monthly income, less taxes and health insurance costs for Kevin, shall in the future be less than Eight Hundred Dollars ($800.00) per month, Husband's obligation for maintenance shall decrease to One Dollar ($1.00) per month. If Husband's net monthly income as defined above exceeds Twelve Hundred Dollars ($1,200.00) per month, Husband shall pay to Wife as maintenance monthly sum equal to twenty-five percent (25%) of Husband's net monthly income as defined above, less Two Hundred Dollars ($200.00). Husband agrees to refrain from any intentional and voluntary act which would result in his income being diminished.... Husband also agrees to keep Wife informed of his monthly income by giving her copies of his salary records not less than quarterly and of his federal income tax returns annually.... Mother sought a declaratory judgment against Father for past due maintenance in the minimum amount of $17,692.00, with interest; declaring that [Father], for the purpose of determining his monthly income for maintenance purposes, must calculate same based upon his status as reflected on his annual tax returns.... When reviewing a declaratory judgment, our standard of review is the same as in any other court-tried case. McDermott v. Carnahan, 934 S.W.2d 285, 287 (Mo. banc 1996). This Court will affirm the decision of the trial court unless there is no substantial evidence to support it, unless it is against the weight of the evidence, unless it erroneously declares the law, or unless it erroneously applies the law. Murphy v. Carron, 536 S.W.2d 30, 32 (Mo. banc 1976). Father argues that the Agreement is facially uncertain because the Agreement is based upon a complicated formula, and neither the Agreement nor the dissolution decree defined the terms monthly income, taxes, or health insurance. Determination that an agreement is sufficiently definite is favored in the courts, so as to carry out the reasonable intention of the parties if it can be ascertained. Maupin v. Hallmark Cards, Inc., 894 S.W.2d 688, 695 (Mo.App.1995). A maintenance provision of a decree is a valid and enforceable judgment even though facially uncertain in amount. Allard v. Allard, 856 S.W.2d 64, 69 (Mo.App. 1993). Here, the amount due under the Agreement is readily ascertainable at any given time by referencing Father's annual income. See Payne v. Payne, 635 S.W.2d 18, 22 (Mo. banc 1982). Contrary to Father's argument, there is no complicated formula involving ambiguous terms. The trial court in this case correctly determined that Father's maintenance obligation should be calculated based upon his monthly income less his actual tax obligation and not his bimonthly withholdings. Although [t]he income factor involves external proof, it is within the power of the trial court to receive such proof, to determine the exact amount due, and then enforce its judgment. Id. Father also argues that the trial court's computation of the amount of unpaid maintenance due is not supported by substantial evidence and is against the weight of the evidence. First, Father contends that the trial court did not make findings of fact regarding how it calculated the unpaid maintenance due. This claim is without merit. If Father desired specific findings on particular issues, he could have requested them under Rule 73.01(a)(3). [3] That rule further provides that [a]ll fact issues upon which no specific findings are made shall be considered as having been found in accordance with the result reached. Contrary to Father's argument, the award of unpaid maintenance in this case is supported by substantial evidence. Mother presented evidence at trial that Father paid her less than the ordered maintenance because Father, an accountant, manipulated his income in an attempt to pay her less maintenance than required by the Agreement. Mother testified that after Father quit paying child support in 1992, he still deducted the child support amount from his income before calculating 25 percent of his monthly income for maintenance. Mr. Bert Doerhoff, a CPA, testified that Father claimed himself as a single person on his W 2, with no deductions, to increase the amount of taxes withheld in order to reduce Mother's monthly maintenance payments. Mr. Doerhoff also testified that Father's withholding status on his federal income tax returns did not reflect his withholding status on his paychecks. Father claimed dependents on his federal income tax returns, resulting in income tax refunds ranging from $5,000 $9,000. Father did not pay Mother maintenance on this amount. Mr. Doerhoff testified that this method of withholding is indicative of an intent to reduce maintenance. Father admitted that he had claimed zero deductions on his W 2 since 1980 and that the reason he has done so is based upon his interpretation of what's allowable and not allowable. Father further testified, however, that he directed his employers to treat him as a single person without dependents for tax purposes and that one of the reasons he claimed zero deductions was to reduce his maintenance obligation. Father agreed that he owed Mother money if his maintenance obligation was determined by his actual filing status on his taxes, but stated that he did not think that this outcome was reasonable. It is clear from the judgment that the trial court relied on Mr. Doerhoff's calculations in Mother's Exhibit 2 for its determination that Father owed $28,963 in unpaid maintenance. In explaining his calculations in Exhibit 2, Mr. Doerhoff testified that he calculated Father's net monthly income from 1992-1998 by using his actual tax filing status at the end of those years. Mr. Doerhoff's testimony fully explains how he calculated the unpaid maintenance of $28,963 listed in Exhibit 2. [A] trial court is free to believe or disbelieve all, part, or none of the testimony of any witness. Burkhart v. Burkhart, 876 S.W.2d 675, 678 (Mo.App.1994). The trial court based its decision on the evidence presented to it at trial. State ex rel. Langiano v. Langiano, 3 S.W.3d 886, 888 (Mo.App. 1999). The trial court's judgment was not against the weight of the evidence presented. Therefore, this Court affirms the judgment for delinquent maintenance. In addition, this Court's affirming the denial of the judgment for past due child support precludes any deduction by Father for unpaid child support in the computation of maintenance due Mother. On remand, the trial court is directed to grant Mother leave to present additional evidence as to the computation of delinquent maintenance for the periods when no child support was paid.