In re the Marriage of Christensen ( 2021 )


Menu:
  •                    IN THE COURT OF APPEALS OF IOWA
    No. 19-1707
    Filed January 21, 2021
    IN RE THE MARRIAGE OF JAMIE L. CHRISTENSEN AND MICHAEL D.
    CHRISTENSEN
    Upon the Petition of
    JAMIE L. CHRISTENSEN,
    Petitioner-Appellee/Cross-Appellant
    And Concerning
    MICHAEL D. CHRISTENSEN,
    Respondent-Appellant/Cross-Appellee.
    ________________________________________________________________
    Appeal from the Iowa District Court for Audubon County, Michael D.
    Hooper, Judge.
    A father and mother both appeal the district court order modifying the
    decree dissolving their marriage. AFFIRMED ON BOTH APPEALS.
    Theodore R. Wonio of Rasmussen, Nelson & Wonio, P.L.C., Atlantic, for
    appellant.
    David L. Jungmann of David L. Jungmann, P.C., Greenfield, for appellee.
    Considered by Doyle, P.J., Ahlers, J., and Blane, S.J.*
    *Senior judge assigned by order pursuant to Iowa Code section 602.9206
    (2021).
    2
    AHLERS, Judge.
    Both parties appeal the district court’s order ruling on the requested
    modification of the parties’ dissolution of marriage decree. The father argues the
    district court erred by refusing to modify physical care of the couple’s second oldest
    child and by granting the mother physical care of their third oldest child. The
    mother argues the district court erred by incorrectly calculating the amount of child
    support and abused its discretion by failing to require the father to pay her trial
    attorney fees. Both parents request appellate attorney fees. We address each of
    these issues in turn.
    I.     Background
    The parents divorced in 2010. They had two children together at the time
    of their divorce: G.C., their oldest child, and A.C. The dissolution of marriage
    decree awarded joint legal custody to both parents and placed physical care of the
    children with the mother. The father was granted visitation with the children every
    other weekend and for two weeks during the summer. The decree also required
    the father to pay child support and provided for division of medical expenses of the
    children.   In 2011, a consent decree was entered in the dissolution case
    establishing the father’s paternity of C.C., the parties’ child born after the original
    decree was entered. The consent decree directed the father to pay child support
    and provide medical support for all three children.
    The father has been employed with the same company for approximately
    ten years as a sales representative and consultant. He testified he earned a salary
    of $52,000 per year. The mother is a licensed practical nurse and at the time of
    trial was employed as a para-instructor earning $11.00 per hour.
    3
    Following the birth of C.C., the mother began a relationship with another
    man, eventually moving in with him in 2014 and marrying in 2019. During this time,
    the father and the mother had two more children: J.H, born in 2014, and A.H., born
    in 2015. The father testified the mother had the father help her conceive because
    the mother’s boyfriend (and later husband) could not have children.
    The father filed the current modification proceeding requesting physical
    care of G.C. and A.C. He also sought a determination regarding legal custody and
    physical care of C.C., a modification to his child support obligation, and to be
    allowed to claim the child tax credit and earned income tax credit each year for all
    three children. The mother filed a separate action seeking determinations of
    paternity, child custody, and support for J.H. and A.H. That action was joined to
    the proceedings at issue on appeal.
    The case went to trial in June 2019. The district court granted the parties
    joint legal custody of all five children and granted the mother physical care of A.C.,
    C.C., J.H., and A.H.1 As for child support, the court determined the father’s income
    was $52,469 per year. The court determined the mother’s income was $20,000
    per year. The court calculated the parties’ respective child support obligations
    based on the split physical care arrangement, offset the respective obligations, and
    directed the father to pay the net difference as child support to the mother. See
    Iowa Ct. R. 9.14(4) (requiring offset with split or divided physical care
    arrangements). The father moved to reconsider, resulting in the district court
    modifying the father’s child support obligation and granting him more visitation
    1The parties stipulated to modifying the decree such that the father would have
    physical care of G.C.
    4
    time, but not otherwise changing the legal custody and physical care
    determinations. The father appealed and the mother cross-appealed.
    II.    Standards of Review
    We review marriage-dissolution proceedings de novo. In re Marriage of
    Larsen, 
    912 N.W.2d 444
    , 448 (Iowa 2018). “Although we give weight to the factual
    findings of the district court, we are not bound by them.” In re Marriage of Mauer,
    
    874 N.W.2d 103
    , 106 (Iowa 2016). When assessing witness credibility, “[t]here is
    good reason for us to pay very close attention to the trial court’s assessment.” In
    re Marriage of Vrban, 
    359 N.W.2d 420
    , 423 (Iowa 1984). “We will disturb the
    district court ruling ‘when there has been a failure to do equity.’” In re Marriage of
    Kimbro, 
    826 N.W.2d 696
    , 698 (Iowa 2013) (quoting In re Marriage of Schriner, 
    695 N.W.2d 493
    , 496 (Iowa 2005)). And our overriding concern is the child’s best
    interest. Iowa R. App. P. 6.904(3)(o).
    We review trial court decisions regarding attorney fees for abuse of
    discretion. 
    Id.
    We reverse the district court’s ruling only when it rests on grounds
    that are clearly unreasonable or untenable. A ruling is clearly
    unreasonable or untenable when it is “not supported by substantial
    evidence or when it is based on an erroneous application of the law.”
    
    Id.
     at 698–99 (quoting In re Marriage of Schenkelberg, 
    824 N.W.2d 481
    , 484 (Iowa
    2012)).
    III.   Discussion
    a.     Physical Care of A.C. and C.C.
    The father first argues physical care of A.C. and C.C. should be placed with
    him instead of the mother. “Physical care issues are not to be resolved based
    5
    upon perceived fairness to the spouses, but primarily upon what is best for the
    child.” Thorpe v. Hostetler, 
    949 N.W.2d 1
    , 6 (Iowa Ct. App. 2020) (quoting In re
    Marriage of Hansen, 
    733 N.W.2d 683
    , 695 (Iowa 2007)). “The objective of a
    physical care determination is to place the children in the environment most likely
    to bring them to health, both physically and mentally, and to social maturity.”
    Hansen, 
    733 N.W.2d at 695
    . We are guided in this inquiry by the factors listed in
    Iowa Code section 598.41(3) (2019) and the non-exclusive factors enumerated in
    In re Marriage of Winter, 
    223 N.W.2d 165
    , 166–67 (Iowa 1974). McKee v. Dicus,
    
    785 N.W.2d 733
    , 737 (Iowa Ct. App. 2010). The father cites the same arguments
    in support of placing physical care of both C.C. and A.C. with him.
    We first consider physical care of C.C. There is no prior physical care order
    related to C.C. As such, we treat the father’s appeal as to C.C. as an appeal from
    an initial custody determination.      We will consider “the previous pattern of
    caregiving an important factor in an initial custody determination.” McKee, 
    785 N.W.2d at 737
    ; Hansen, 
    733 N.W.2d at 696
     (“[T]he successful caregiving by one
    spouse in the past is a strong predictor that future care of the children will be of the
    same quality.”).
    On our de novo review, we agree with the district court and conclude placing
    physical care of C.C. with the mother is in C.C.’s best interest. All of the children
    have mainly resided with the mother throughout their lives, with the father having
    regular visitation.   By all accounts, C.C. and the other children are healthy,
    generally do well in school, are active in sports, and are well-adjusted and friendly
    children. Even so, the father maintains that it is in C.C.’s best interest for him to
    have physical care. He asserts the mother and her husband’s plans to move to a
    6
    community thirty to forty-five minutes away were intended to “drive a wedge”
    between the father and the children.2 He also claims the mother has otherwise
    withheld information from him and interfered with his relationship with the children.
    We are not convinced the move has imposed a significant impediment to
    the father’s access to C.C. and the other children. While the mother admitted that
    her motivation for moving was in part to put distance between her and the father,
    she also explained that the move would move them closer to her husband’s
    employer, give her more opportunities to gain employment and further her
    education, and would move the family closer to her and her husband’s families.
    The modification as ordered by the district court requires the father and the mother
    to transfer the children at a public place about equal distance from both homes.
    Under these circumstances, we do not believe the mother’s move warrants placing
    physical care of C.C. with the father.
    Nor are we persuaded the mother’s actions in hindering the father’s
    relationship with C.C. rise to such a level as to warrant placing physical care of
    C.C. with the father. It is true that the mother has sometimes acted to harm the
    father’s relationship with the children. For example, at one point, the mother
    installed “spyware” on the children’s phones to monitor their conversations with the
    2 In making this argument, the father’s brief included alleged facts regarding an
    additional move by the mother that are not part of the record, as they purportedly
    occurred after the record was closed. Of course, since those alleged facts are not
    part of the record, the father’s brief does not properly cite to the record in support
    of those factual allegations and thus violates Iowa Rules of Appellate Procedure
    6.903(2)(f) and 6.904(4). We cannot and do not consider these factual allegations
    improperly included in the father’s brief. See In re Marriage of Moffatt, 
    279 N.W.2d 15
    , 19 (Iowa 1979) (“[A]s a court of review we must ordinarily limit our consideration
    to the record made at trial or in supplementary proceedings upon limited remand.”).
    7
    father. However, the record also reveals that the father is not above attempting to
    interfere with the children’s relationship with the mother. The father has used
    disparaging terms to refer to the mother. The district court also noted that the
    father used a mutual acquaintance of the parties to gather evidence in anticipation
    of trial. Testimony also suggested that the father was not supportive of the children
    participating in therapy to help the children handle the court proceedings, and he
    made excuses for G.C. to get out of attending therapy. All in all, neither parent is
    blemish-free in terms of fostering the children’s relationship with the other parent.
    Having taken into account the blemishes on both sides, we agree physical care of
    C.C. was properly placed with the mother.
    We next consider physical care of A.C. Unlike the matter of C.C.’s physical
    care, which involved an original physical care determination, physical care of A.C.
    had already been placed with the mother via a decree entered prior to the start of
    these proceedings. Thus, we treat the issue regarding A.C.’s physical care as an
    appeal from a modification decision by the district court. The father therefore bears
    the burden to “prove by a preponderance of the evidence a substantial change in
    circumstances occurred after the decree was entered.” In re Marriage of Harris,
    
    877 N.W.2d 434
    , 440 (Iowa 2016). He must further prove that he has “a superior
    ability to minister to the needs of the children.” 
    Id.
     This is a heavy burden, and
    custody will “be disturbed only for the most cogent reasons.” 
    Id.
     (quoting In re
    Marriage of Frederici, 
    338 N.W.2d 156
    , 158 (Iowa 1983)).
    For the same reasons the evidence did not justify placing physical care of
    C.C. with the father as an initial custody determination, the evidence falls short of
    establishing cogent reasons sufficient to justify changing A.C.’s current physical
    8
    care arrangement from the mother to the father. Even assuming the mother’s
    move is a substantial change in circumstances, the father has not introduced
    evidence supporting the view that he is the superior parent. A.C. has done well
    under the mother’s primary care, which has persisted throughout A.C.’s life.
    Without such affirmative proof, the father cannot show he is the better parent. See
    In re Marriage of Hoffman, 
    867 N.W.2d 26
    , 37 (Iowa 2015) (noting that even an
    “excellent parent who has demonstrated an admirable record of involvement in the
    lives of the children” cannot show that the parent should receive physical care of
    a child unless the parent can show the parent’s ability to parent the child is superior
    to the other parent).
    b.     Child Support
    On her cross-appeal, the mother argues the district court erred in calculating
    the amount of child support the father owes to her by (1) excluding at least $13,550
    per year in other income claimed to be earned by the father, and (2) improperly
    accounting for the cost of health insurance coverage carried on the children by the
    father.
    (1)    The Father’s Income
    The first issue relates to other income the mother argues should have been
    included in the father’s income for purposes of calculating child support but was
    not. On our review of the record, we agree with the district court and conclude this
    other income is largely uncertain or anomalous. We determine a parent’s income
    from “the most reliable evidence presented.” In re Marriage of Wade, 
    780 N.W.2d 563
    , 566 (Iowa Ct. App. 2010). The father and the mother introduced competing
    evidence to show the father’s income. Ultimately, the district court concluded the
    9
    father’s evidence was more complete. The district court determined the only
    consistent income the father had was from his regular employment. We agree.
    While other documents were submitted showing the father had at various times
    earned extra money from side jobs doing snow removal, putting up grain bins for
    his brother’s business, doing apartment rehabilitation work, and selling woodwork
    that he produced, these sources of income were inconsistent or temporary. Thus,
    we conclude the district court correctly determined the father’s reasonably
    expected income is what he earns from working his regular employment.
    (2)    Health Insurance Impact on Child Support
    Regarding the second issue, the nature of the mother’s claims are not
    entirely clear. As near as we can discern from the briefing, the mother makes two
    arguments related to health insurance costs that led to a claimed miscalculation of
    the father’s child support obligation.
    First, the mother argues the district court erroneously failed to take into
    account the fact the father was not taxed on the cost of the health insurance
    premiums withheld from his wages. The mother cites no authority in support of
    her position, and we find no relevant authority addressing interpretation of the
    current child support guidelines on the issue of whether the pre-tax nature of
    certain withholdings from income should be taken into account in calculating a
    parent’s net monthly income. The guidelines themselves provide little guidance or
    clarity.     “Gross monthly income” is defined by the guidelines as “reasonably
    expected income from all sources,” but that definition says nothing about the
    taxable nature of the income. Iowa Ct. R. 9.5(1). “Net monthly income” is defined
    by the guidelines as gross monthly income less deductions for various taxes
    10
    “calculated pursuant to the guideline method.” Id. 9.5(2)(a)–(b). The “guideline
    method” for computing taxes is set forth in rule 9.6. That rule explains what filing
    status to use in making tax calculations, that the standard deduction applies, and
    how to apply personal exemptions, but it says nothing about how pre-tax
    deductions are to be considered in calculating a parent’s taxes. Id. 9.6(1)–(5).
    Although the guidelines themselves provide little clarity on the issue, we
    keep in mind the purpose of the guidelines is to provide adequate support for the
    children from the parents “in proportion to their respective incomes.” Id. 9.3(1).
    Accurate calculation of the parents’ respective incomes would include taking into
    account the reality of the tax consequences of each parent’s income when certain
    portions of the parent’s income are known to be nontaxable.          Therefore, we
    conclude that, when certain income of a parent is known to be nontaxable, the
    nontaxable nature of that portion of the income should be reflected in the
    calculation of the parent’s tax liability and resulting net monthly income. In this
    case, we know from the father’s paystubs that the health insurance premiums
    deducted from his wages are deducted on a pre-tax basis. As a result, the district
    court should not have included the cost of health insurance premiums as part of
    the father’s taxable income when calculating his net monthly income.3 As a result
    of this miscalculation, the father’s net monthly income was slightly overstated.
    3 As previously noted, we agree with the district court’s determination that the
    father’s income consisted of wages from his regular employment and those wages
    total $52,469 per year. It is undisputed the father’s health insurance premium cost
    deducted on a pre-tax basis totaled $3332 per year. Therefore, in calculating the
    father’s net income, the district court should have calculated taxes on taxable
    income of $49,137 ($52,469.00 – $3332) with no taxes on the remaining $3332,
    rather than treating all $52,469 as taxable income. This would result in a lower tax
    11
    Second, the mother argues the district court erred in making the adjustment
    to the parties’ respective child support obligations (i.e., the mother’s child support
    obligation for the one child in the father’s care and the father’s child support
    obligation for the four children in the mother’s care) for the cost of health insurance,
    as required by rule 9.14(5). In particular, the mother asserts the court improperly
    overstated the upward adjustment of her child support obligation by factoring in the
    portion of the cost of health insurance for four children rather than one, as required
    by rule 9.14(5)(b).4 In reviewing the child support worksheets generated by the
    district court, it appears that the input error claimed by the mother in fact occurred.
    As noted, two mistakes were made in the calculation of child support. The
    question then becomes what remedy is appropriate. Frequently, when an error is
    made in calculating child support, we remand to the district court for purposes of
    recalculating child support after correction of the error. See, e.g., In re Marriage
    of Mihm, 
    842 N.W.2d 378
    , 386 (Iowa 2014); In re Marriage of Leff, No. 19-0038,
    
    2020 WL 564901
    , at *6 (Iowa Ct. App. Feb. 5, 2020); Hoyle v. Lemon, No. 08-
    1897, 
    2009 WL 1913696
    , at *4 (Iowa Ct. App. July 2, 2009). However, we are
    liability and a higher net income for the father than the calculation made by the
    district court, which treated all $52,469 as taxable income.
    4 Rule 9.14(5)(b)(1) states:
    The allowable child(ren)’s portion of the health insurance premium
    will be calculated as follows:
    (1) For a health benefit plan covering multiple individuals,
    including the child(ren) in the pending action, the allowable
    child(ren)'s portion is the amount of the premium cost for such
    coverage to the parent or stepparent that is in excess of the premium
    cost for single coverage, divided by the number of individuals
    enrolled in the health benefit plan, excluding the person providing the
    insurance, and then multiplied by the number of children who are the
    subject of the pending action.
    12
    mindful that the calculation of “net monthly income” as defined by the guidelines
    “is not an exact science.” In re Marriage of Washburn, No. 16-2188, 
    2017 WL 4050178
     (Iowa Ct. App. Sep. 13, 2017) (quoting In re Marriage of Kupferschmidt,
    
    705 N.W.2d 327
    , 332 (Iowa Ct. App. 2005)). In this case, remand is not necessary.
    After correcting the above-referenced errors, our recalculation of child support
    yields figures that are only negligibly different from the child support amounts
    ordered by the district court. We will not do the parties the disservice of making
    them incur the time and expense associated with a remand that would outweigh
    the benefits associated with any potential minor change in the child support figures.
    The child support amounts ordered by the district court substantially comply with
    the guidelines and adequately meet the purpose of the guidelines to provide for
    the children’s best interests by requiring the parents to provide adequate support
    for their children in proportion to their respective incomes. See Iowa Ct. Rs. 9.3(1),
    9.13 (requiring the court to review stipulations of the parties regarding child support
    amounts to ensure “substantial compliance” with the guidelines).
    c.    Attorney Fees
    The mother argues the district court abused its discretion by rejecting her
    request for the father to pay her trial attorney fees. “An award of attorney fees
    rests in the sound discretion of the trial court and will not be disturbed on appeal
    in the absence of an abuse of discretion.” In re Marriage of Romanelli, 
    570 N.W.2d 761
    , 765 (Iowa 1997). “The controlling factor in awards of attorney fees is the
    ability to pay the fees.” 
    Id.
     Here, we find the district court did not abuse its
    discretion in declining to award the mother trial attorney fees. We affirm on this
    issue.
    13
    Finally, the father and the mother request appellate attorney fees. The
    mother’s appellate attorney has filed a fee affidavit and the father’s attorney has
    not. Appellate attorney fees are not awarded as a matter of right, but we may
    award them at our discretion. In re Marriage of Hoffman, 
    891 N.W.2d 849
    , 852
    (Iowa 2016).    “In determining whether to award appellate attorney fees, we
    consider the needs of the party making the request, the ability of the other party to
    pay, and whether the party making the request was obligated to defend the
    decision of the trial court on appeal.” 
    Id.
     (quoting In re Marriage of Kurtt, 
    561 N.W.2d 385
    , 389 (Iowa Ct. App. 1997)). Given the mother’s limited income, the
    comparatively greater ability of the father to pay, and the mother’s forced obligation
    to defend the decision of the district court on appeal, which she did successfully,
    we find the father should be required to pay some of the mother’s appellate fees.
    However, we are also mindful that the mother was unsuccessful on her cross-
    appeal. 
    Id.
     (declining to award appellate fees to the unsuccessful party). After
    balancing the relevant factors, the father shall pay $3000 of the mother’s appellate
    attorney fees. Costs on appeal are divided equally between the parties. We reject
    the father’s claim for appellate attorney fees.
    IV.    Conclusion
    After our de novo review, we affirm the district court in all respects. We
    conclude it is in A.C.’s best interest to remain in the physical care of the mother.
    We further conclude it is in C.C.’s best interest for the parties to have joint legal
    custody of C.C., with the mother to have physical care. We affirm the child support
    obligations imposed by the district court. We also affirm the district court’s decision
    not to award trial attorney fees to the mother. We order the father to pay $3000 of
    14
    the mother’s appellate attorney fees and reject the father’s claim for appellate
    attorney fees.
    AFFIRMED ON BOTH APPEALS.