Justice Linda Christopher

Plaintiff wife sued for an order directing defendant husband to pay nearly $13,000 in monthly, non-taxable pendente lite spousal support, along with over $5,000 per month in child support, among other things. Husband’s 2009 and 2010 tax returns indicated income of $577,839 and $588,961, respectively, but dropped to $406,894 in 2011. Husband alleged his 2012 income will only be $122,353. Claiming to bridge the gap for living beyond their means, he borrowed $250,000 from a trust established by his late father for his mother’s benefit. The court stated it was required to apply a formula approach to calculate temporary maintenance under Domestic Relations Law §236(B)(5-a), but stated the presumptive award may be changed if the court finds it unjust or inappropriate. It concluded the presumptive award of over $10,000 monthly was unjust and inappropriate, awarding wife $4,000 monthly spousal support, tax deductible to husband, and taxed as income to wife. The court further awarded wife $3,000 per month for child support, noting husband would be paying all the carrying charges for the marital residence, health and car insurance, among other things, totaling nearly $10,000 per month.