Justice Lawrence Ecker
In a matter of first impression, the court opined whether the present income rule applicable in child support actions may be applied in determining spousal support. Wife sought interim monthly support and maintenance from husband of $17,000. The court noted husband’s 2012 tax returns indicated he earned nearly $820,000, but was sharply reduced in 2013 to less than one-third of that salary due to a new job as he lost his prior one through no fault of his own. The court questioned if the income on the last filed tax return must be used to determine husband’s maintenance obligations. It stated in the context of child support, the present income rule may be applied where appropriate. The court concluded that given the inclusion in the language of Domestic Relations Law §236(B)(5-a)(4)(a) that “income” as defined in the child support standards act and cited in Matter of Calhoun v. Holt, it was appropriate to apply the same rule in the context of a spousal support proceeding. It found husband’s gross income, annualized for tax year 2013 and imputed to him was $240,000, while wife had no income. Thus, according to the temporary spousal maintenance guidelines calculator, monthly interim spousal support payable by husband to wife was $5,737.
