Opinion ID: 2068198
Heading Depth: 1
Heading Rank: 12

Heading: whether the trial court abused its discretion when it denied steve's motion to reopen.

Text: On September 13, 1991, Steve moved the court to reopen this matter and to reconsider issues affected by the enclosed [1987] W-2 tax statement of Paulette A. Bell. [8] Steve's motion was denied without a hearing on September 19. The motion was filed months before the court issued its findings of fact and conclusions of law. Steve alleges the court's denial of his motion was an abuse of discretion. Steve cites no authority to support his position. We deem this issue waived. Fox, 467 N.W.2d at 768; Nielsen v. McCabe, 442 N.W.2d 477, 480 (S.D.1989); SDCL 15-26A-60(6). Steve also asks for relief from the final judgment or order pursuant to SDCL 15-6-60(b)(1), (3) & (6) or under equity. He again cites no authority. Nevertheless, we have on occasion addressed issues in the absence of authority for their support. See Kostel Funeral Home v. Duke Tufty Co., 393 N.W.2d 449, 452 (S.D.1986). Because we have previously determined that the trial court erred and must redetermine the issues, he has in effect been granted relief. In that context, we note that at the request of the court, the parties' joint federal income tax returns for 1988, 1989 and 1990 were before the court at trial. Their 1987 federal income tax return was not before the court nor, apparently, was there testimony regarding her wages for 1987. Steve does not say why the W-2s were not available and presented at trial. The earning capacities of the respective parties is always a consideration in a determination of an award of alimony and child support. Counsel is expected to offer proof at trial of the necessary facts upon which the trial court can base its decision. It would seem the use of W-2 tax statements to identify the past wage contributions would be almost a routine item of evidence, whether or not specifically requested by the court. Nevertheless, for whatever reason, Steve did not present Paulette's W-2 tax statements at trial. Paulette substantially misstated her wages for the year 1988. Subsequent to the trial, Steve obtained copies of Paulette's W-2s for 1987 and 1988. Her 1987 W-2 shows she earned in excess of $19,000. He alleges her 1988 W-2 shows she earned in excess of $23,500. The 1987 W-2 statement presented to the court in Steve's motion was not tied to any other testimony presented to the court. Nevertheless, the trial court is directed to consider Paulette's 1987 and 1988 W-2 statements as an aid to more accurately determine the earning capacities of the parties. The parties' request for appellate attorney fees is denied. Affirmed in part, reversed in part, and remanded for further proceedings consistent herein. HENDERSON, J., concurs. WUEST, SABERS and AMUNDSON, JJ., concur in part and concur specially in part.