In re Marriage of Britton, 2022 IL App (5th) 210065

1. Case citation and parties
- In re Marriage of Britton, 2022 IL App (5th) 210065.
- Petitioner-Appellee: Kristi Britton; Respondent-Appellant: Brent Britton.

2. Key legal issues
- Whether the trial court correctly (a) imputed income to Brent and set his gross monthly income at $14,529; (b) calculated Kristi’s gross income excluding interest and a capital gain from a stock sale; (c) calculated child support and arrearages based on those income findings; and (d) ordered reimbursements and reallocated health‑insurance obligations (including requiring Brent to reimburse Kristi for half of voluntarily obtained supplemental insurance and to reimburse certain educational expenses).

3. Holding/outcome
- The appellate court affirmed in part, vacated in part, and remanded. Critically, it vacated the trial court’s income determinations and the child‑support and arrearage awards that flowed from those determinations, and remanded for further proceedings and recalculation. Other aspects of the trial court’s orders were affirmed to the extent supported by the record.

4. Significant legal reasoning (concise)
- The court emphasized that income findings for support must be grounded in competent evidence and explained with sufficient factual findings to permit meaningful review. The trial court’s use of inconsistent affidavits, lumping of different tax and bookkeeping categories (including partnership distributions, §179 deductions, in‑kind health insurance payments, and one‑time capital items) and averaging methods produced unreliable income figures. The appellate court found the treatment of Kristi’s one‑time capital gain/interest income questionable when excluded from gross income without adequate justification. Because the child‑support calculation and arrearages were computed from these erroneous income findings, they could not stand. Where the trial court’s orders reallocating insurance obligations or requiring reimbursements lacked adequate evidentiary support or clear findings tying them to the parties’ agreements or statutory criteria, those orders likewise required reconsideration on remand.

5. Practice implications for family-law attorneys
- Develop a clear evidentiary record on all income components: wages, distributions, partnership draws, §179/election effects, in‑kind benefits, and one‑time capital gains.
- When arguing imputation or opposing imputation, present or challenge concrete evidence of earning capacity, historical earnings, business bookkeeping practices, and business tax adjustments; request precise findings if the court imputes income.
- Object to unsupported averaging of inconsistent financial affidavits or to treating nonrecurring items as ongoing income without proof.
- Preserve and litigate contractual obligations (MSA/JPA) regarding insurance and extracurricular/educational expenses; obtain findings explaining why a court reallocates contractually allocated costs.
- On appeal, ensure the trial court’s calculations and factual bases are explicit so appellate review can meaningfully assess income and support determinations.