Vinson v. Vinson - 2013 - Vance's Article on Child Support and W-2's Cited
ELIZABETH LaFON WESTERN VINSON v. JAMES GERALD VINSON
Direct Appeal from the Chancery Court for Henderson County
No. 25171 James F. Butler, Chancellor
No. W2012-01378-COA-R3-CV - Filed September 11, 2013
Vance’s article is cited in footnote 5 on page 12:
(5) During the divorce trial, there was some inconsistency among the parties and their attorneys with regard to whether they utilized the parties’ income information as listed in Box 1 of the parties’ W-2 forms or the amounts listed in Box 3 or Box 5. There was no explanation for the discrepancy. For purposes of comparison in this opinion, we have used the amounts listed in Box 5, as the trial court did. However, nothing contained herein should be read as precluding the use of different figures if the trial court determines on remand that a different amount accurately reflects the parties’ gross incomes for purposes of calculating child support. See, e.g., Robert Vance, “The W-2 as Roadmap for Tennessee Child Support Guideline Income,” Family Practice, The Newsletter for the Family Law Section of the Tennessee Bar Association (August 2002) (discussing the various boxes and which should be used in different circumstances).