In re Marriage of Paul, 2025 IL App (2d) 240466-U

1. Case citation and parties
- In re Marriage of Paul, 2025 IL App (2d) 240466-U (Order filed July 16, 2025) (Rule 23(b))
- Petitioner-Appellant: John Paul; Respondent-Appellee: Jennifer Paul.

2. Key legal issues
- Whether the trial court abused its discretion by allocating responsibility for liens and judgments on the marital residence solely to John.
- Whether the trial court’s calculation of John’s income (for support and related determinations) was against the manifest weight of the evidence.
- Whether the trial court properly ordered John to contribute to Jennifer’s attorney fees given the statutory procedures and evidentiary proof required.

3. Holding/outcome
- Court affirmed the trial court’s allocation of the challenged liens/judgments to John.
- Court held the trial court’s income calculation for John was not against the manifest weight of the evidence.
- Court reversed the portion of the judgment requiring John to contribute to Jennifer’s attorney fees because Jennifer did not comply with the statutory fee-petition requirements or present time/itemized fee records.

4. Significant legal reasoning (summary)
- Allocation of liens/judgments: Appellate court applied the trial court’s abuse-of-discretion standard and found adequate factual support for assigning the liens to John—many liens and IRS notices bore John’s name and flowed from business activities for which John testified as responsible. The record supported the trial court’s factual inferences about the origin and ownership of the encumbrances.
- Income determination: Although John’s testimony and financial affidavits contained inconsistencies (multiple corporate accounts, intermittent 1099 income, reimbursements, reimbursements/payments from Permix, bankruptcy listing), the trial court relied on submitted 1099s, pension documentation, bank records and testimony to compute income. The appellate court found that evidentiary record sufficient and the finding not manifestly erroneous.
- Attorney fees: Illinois statutes (750 ILCS 5/503(j), 5/508(a)) require a petitioner seeking contribution to opposing counsel fees to file the proper petition and support it with evidence (time records, itemized statements). Because Jennifer did neither, the fee award lacked statutory and evidentiary foundation and was reversed.

5. Practice implications (concise)
- Fee petitions: If seeking contribution to opponent’s fees, strictly follow 750 ILCS procedural requirements and introduce contemporaneous time entries and itemized bills. Failing to do so risks reversal.
- Financial disclosure: Courts will scrutinize inconsistencies (undisclosed accounts, corporate deposits, bankruptcy schedules); produce full, consistent discovery (tax forms, bank records, corporate deposits, commission slips) to support income claims.
- Liens/judgments: Maintain documentary trails tying business debts and tax liabilities to the responsible party; expect courts to allocate debts to the party whose name appears on notices/records.
- Litigation strategy: Promptly address in-rem lienholders (intervention risk) and resolve or litigate dissipation claims with clear proof; forensic accounting may be dispositive where income and transactions are complex.