Opinion ID: 896323
Heading Depth: 1
Heading Rank: 6

Heading: Unreported Income of $20,000

Text: [¶ 23] The trial court included unreported income of $20,000 in calculating Dale's 1996 income. At an interim order hearing, Dale testified his 1996 income tax return showed no grain sales, he received no income from grain sales in 1996, and [g]rain got sold in my Dad's name because I couldn't come up with the $20,000 cash rent. Dale deducted $20,000 on his 1996 tax return for the rent, but did not report income for grain sold in his father's name to pay the rent. We conclude the trial court's inclusion of $20,000 in unreported income in 1996 did not make the court's finding on Dale's income clearly erroneous.