B.J.S. v. D.F.K. ( 2018 )


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  • J-S81025-17
    NON-PRECEDENTIAL DECISION - SEE SUPERIOR COURT I.O.P. 65.37
    B.J.S.                                            IN THE SUPERIOR COURT
    OF
    PENNSYLVANIA
    Appellant
    v.
    D.F.K.
    Appellee                   No. 1005 MDA 2017
    Appeal from the Order Entered May 19, 2017
    In the Court of Common Pleas of Columbia County
    Domestic Relations at No: 00306-DR-2009, PACSES NO. 421111164
    BEFORE: PANELLA, STABILE, and PLATT,* JJ.
    MEMORANDUM BY STABILE, J.:                               FILED APRIL 20, 2018
    Appellant, B.J.S. (“Mother”), appeals from an order dated May 19, 2017
    that recalculated the child support obligation of D.F.K. (“Father”). The trial
    court lacked jurisdiction to enter this order, because the record in this case
    had not yet been remanded to the trial court from Mother’s prior appeal to
    this Court at 1293 MDA 2016.            Thus, we quash Mother’s appeal from this
    order. We also take the opportunity to make several observations that might
    assist the trial court during further proceedings in this case.
    ____________________________________________
    *   Retired Senior Judge assigned to the Superior Court.
    J-S81025-17
    PROCEDURAL HISTORY
    I. Background. Mother and Father married in 1999 and separated in
    2009. Two children were born during the marriage in 2002 and 2006.
    In September 2009, Mother filed a complaint for child support and
    spousal support.    On November 4, 2009, Mother obtained a child support
    award in the amount of $1,005.12 per month. The court did not award Mother
    spousal support.
    In early 2015, Mother filed a petition for modification. On December
    17, 2015, a master held a hearing during which Mother presented testimony
    regarding unreimbursed medical and tutoring expenses.        Father testified
    about his income from wrestling camps that he operated and defended
    discrepancies between his total bank deposits and the income he claimed in
    his federal taxes. Father attributed the discrepancies to money he earned
    from investments and contributions by his paramour, L.C., to a shared credit
    account.   On March 24, 2016, the master held a second hearing in which
    Mother and Father provided further detail regarding their income and child-
    related expenses.
    On March 31, 2016, the master authored a recommendation and report
    awarding Mother child support of $764.68 per month. The master calculated
    this award using an agreed-upon monthly earning capacity for Mother of
    $2,164.70. The master determined that Father’s monthly earning capacity
    was $5,096.92 by averaging his Schedule C net income for 2013, 2014 and
    2015. Utilizing the support guidelines, the master arrived at a child support
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    award of $955.98 per month, which it deviated downward pursuant to
    Pa.R.C.P. 1910.16–5 due to substantial other income in Mother’s household
    provided by her current husband, G.S. The master made an additional twenty
    percent reduction pursuant to Pa.R.C.P. 1910.16–4(c) due to Father’s
    significant period of partial custody.
    Mother filed exceptions to the master’s recommendation and report, and
    by order dated July 25, 2016, the trial court denied and dismissed her
    exceptions.    The court adopted the master’s report and confirmed the
    previously calculated child support award. Mother appealed to this Court at
    1293 MDA 2016. Mother filed a brief in this Court; Father did not.
    II. This Court’s May 4, 2017 memorandum.            In a memorandum
    dated May 4, 2017, this Court vacated the trial court’s order and remanded
    for further proceedings. We held:
    [W]e find the court did not abuse its discretion in deviating from
    the support guidelines in regards to Father’s substantial partial
    custody or L.C.’s contributions to Father’s household expenses.
    The court did err in calculating Father’s income, applying a
    deviation from the guidelines based on G.S.’s 2013 income, and
    failing to attribute to Father his proportionate share of the
    childrens’ tutoring expenses. Accordingly, we vacate the support
    order and remand for recalculation of Father’s net income and
    support obligation in accordance with this memorandum.
    B.J.S. v. D.F.K., 1293 MDA 2016, at 15-16 (Pa. Super., May 4, 2017).
    We rejected Mother’s argument that the trial court erred in reducing
    Father’s child support obligation by twenty percent due to “substantial or
    shared physical custody.” 
    Id. at 6-8.
    We held that the trial court’s ruling on
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    this subject was supported by Father’s credited testimony that he exercised
    custody over the children 43½ percent of the year. 
    Id. at 7-8.
    On the other hand, we held that the trial court erred in calculating
    Father’s income. We reasoned:
    Mother alleges that Father’s bank records showed deposits of
    approximately $141,000[.00] for 2014.         However, Mother
    continues, Father only reported a net income of $68,000[.00],
    after deducting his business expenses of approximately
    $30,000[.00] . . . Hence, she concludes that the trial court
    miscalculated Father’s income, and that he should be assessed a
    higher monthly income than what was utilized in arriving at his
    support obligation.
    The master’s report and recommendation included the following
    findings of fact with regard to Father’s income:
    1. Father’s [wrestling] camp income was only [$]696[.00] in
    2015, and no camps planned [sic] for 2016. Not assigning
    income from this in making this recommendation.
    2. [Father’s] business fluctuates.  Gross income varies, but
    expenses are similar year-to-year. Using average of past 3
    years income in this recommendation.
    3. [Mother] presented evidence of $141,000[.00] in cash flowing
    through [Father’s] bank [account].        [Master was] not
    persuaded that this was all from his business. However, for
    sake of argument, even if there was some [additional] business
    income, you need to subtract business expenses to get net.
    That net would be subject to self-employment taxes in addition
    to income taxes, resulting in much lower amount than the
    $8,948 net/month proposed by [Mother].
    Master’s Report, 3/31/16, at unnumbered 3. The trial court
    adopted this position, observing, “[Father’s] income was properly
    calculated . . . [t]he cash flow through [Father’s] bank accounts
    does not alter this figure, as [Father] had adequate credible
    explanations (e.g., holding his [m]other’s investments for
    placements[.] )” Final Order, 7/25/16, at unnumbered 1 n.1. As
    it stands, the master attributed Father’s additional income to his
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    business, and the trial court attributed the difference to cash he
    received on behalf of his mother. We find that the record does
    not support either of these findings.
    Instantly, Mother presented evidence of a discrepancy between
    Father’s reported 2014 income and the deposits in his sole bank
    account. N.T. Modification Hearing, 12/17/15, at 35–36, 70.
    Mother noted that Father had deposits totaling $141,617.83 in
    2014, but he had reported income from his business tallying only
    $96,908[.00]. 
    Id. at 70.
    When asked to explain the difference,
    Father averred, “I may have liquidated some investments—moved
    them into my account and reinvested them. Stuff like that.” 
    Id. at 71.
    Father conceded that some of the difference was due to
    his income from wrestling camps, but when he was pressed to
    explain the remainder, he stated, “I am thinking [I liquidated]
    other investments.” 
    Id. at 72.
    In addition, Father acknowledged
    that half of a $26,661.13 deposit in 2015 was his portion of a
    shared investment with his mother. 
    Id. We find
    the trial court erred in failing to include Father’s deposits
    from his investments as income. Father’s testimony indicated that
    he obtained large cash payments from his investments in 2014
    and 2015.      Although he did not explain the nature of his
    investments, in light of the expansive definition of “income”
    provided under the guidelines, we find Father’s proceeds from his
    investments should have been included in the child support
    calculation. See 23 Pa.C.S. § 4302 (income includes, inter alia,
    “income derived from business; gains derived from dealings in
    property . . . [and] dividends”); Spahr v. Spahr, 
    869 A.2d 548
    ,
    552 (Pa. Super. 2005) (observing, “When a payor spouse owns
    his own business, the calculation of income for child support
    purposes must reflect the actual available financial resources of
    the payor spouse.”). Since Father testified that the discrepancy
    in his cash flow and reported income was due to his investments,
    the master erred in determining the discrepancy could be
    explained as additional, yet unaccounted for, business income.
    Moreover, the trial court erred in finding the money merely
    represented his mother’s investments. Simply, the record does
    not substantiate these conclusions.
    For the same reason, the court erred in failing to consider Father’s
    wrestling camp earnings, as minimal as they may be. Father
    retained earnings from his work operating a wrestling camp.
    Father, himself, proffered evidence indicating that he earned
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    $1,143[.00] in 2014, and $696[.00] in 2015 as a result of those
    efforts. Those earnings should be included in Father’s income
    calculation.
    
    Id. at 8-12.
    We further held that the trial court abused its discretion in deviating
    from the support guidelines by considering the income of Mother’s current
    husband, G.S., because there was no evidence submitted into the record on
    this subject. 
    Id. at 13.
    On June 13, 2017, this Court remanded the record at 1293 MDA 2016
    to the trial court.
    III. Trial Court’s May 19, 2017 opinion and order. On May 19,
    2017, several weeks before this Court remanded the record to the trial court,
    the trial court issued an opinion and order in response to our May 4, 2017
    decision. The trial court stated that our decision required it to determine the
    amount of Father’s investment income and wrestling camp earnings.           The
    court confined its analysis of these issues to the transcripts from the December
    17, 2015 and March 24, 2016 hearings and documents admitted into evidence
    during these hearings. It declined to admit other documentary evidence, such
    as bank statements that Mother’s attorney used to cross-examine Father.
    With regard to Father’s investment income, the court placed heavy
    weight on (1) Father’s 2014 tax return, which reported $750.00 as dividend
    income and $14.00 as capital gain income, totaling $764.00 and (2) Father’s
    2015 tax return, which reported no dividend or capital gain income. The court
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    also summarized Father’s testimony concerning his investment income as
    follows:
    Father testified that he had “other investments” and stated that
    he transfers these investments through his checking accounts.
    When referring to these “other investments,” Father was not
    asked, nor did he state, the income level or principal value of those
    particular investments. Father explained that he handles his
    mother’s investments, and that these investments were
    “underperforming” and he and his mother “decided to do
    something about it. We closed it and she sent the money down
    to me and I’m going to invest it down here in this area.” This
    asset was in Father’s name since about 1993 or 1994, during
    which time he was married to Mother. Father testified that he
    intended to keep this asset for [his] mother and not liquidate it.
    This amount was reflected in a deposit of $26,661.13 on Father’s
    September 30, 2015 bank statement of which half was Father’s.
    in attempting in good faith to explain deposits into his account two
    (2) years after the fact with no preparation, Father testified: “I
    may have liquidated some investments—moved them into my
    account and reinvested them. Stuff like that . . . I don’t know. I
    am thinking liquidating other investments.”
    That is the extent of the record expressly dealing with “investment
    income.”
    Trial Ct. Op. 5/19/17, at 7-8.1
    ____________________________________________
    1 In another passage, the court described Father’s testimony as credible and
    attributed his inability to remember bank deposits to the passage of time:
    Father ran all gross receipts from his business, all business
    expenses and all personal disbursements in and out of his
    checking account. It is beyond fairness to show someone in
    business their checking account statement for a given month two
    years prior and to expect them to recollect with complete certainty
    the nature of a particular deposit at that time.
    
    Id. at 2
    n.1.
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    The trial court “accept[ed] as credible and of greatest weight the
    information on Father’s tax returns.” 
    Id. at 8;
    see also 
    id. at 6
    (Father’s tax
    returns were credible “given the reliable regularity of reporting interest,
    dividends and investment sales via Form 1099’s and the penalties for not
    reporting same”).   The court thus found Father’s investment income to be
    $764.00, or $63.67 per month.
    With regard to wrestling camp income, the trial court determined that
    Father made net income before taxes of $1,143.00 in 2014 and $696.00 in
    2015. The court found that the drop in net income was the result of market
    conditions, not Father’s voluntary choice, so it set Father’s earning capacity
    for wrestling camp income at the 2015 level of $696.00 per year, or $58.00
    per month.
    Adding Father’s monthly investment income and monthly wrestling
    income together, the court raised Father’s monthly earning capacity by
    $112.67, from $5,096.92 to $5,218.59. The court stated:
    No matter how one computes it, the record does not support a
    conclusion by this fact finder (given consideration of the totality
    of the record, consideration of only that evidence which we find to
    be credible and according evidence deemed to be credibie the
    weight we deem it to deserve[]) that Father made $141,617.00 in
    deposits in 2014 . . . These deposits are not accepted as credible
    proof, nor proof of any significant weight, of Father’s “investment
    income.”
    
    Id. at 5.
    Next, the trial court determined:
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    The Superior Court held that, despite evidence that Mother’s
    husband is an attorney who is gainfully employed, we are not to
    accord a deviation from the guidelines on account of Mother’s
    husband’s income. We granted a 20% deviation in favor of Father
    on two (2) bases: (1) [e]rroneously considering Mother’s
    husband’s income; and (2) on the basis of Father’s summer child
    care expenses. The latter basis was not disturbed on appeal in
    that Mother did not preserve it as a ground for appeal in her
    [e]xceptions. On the basis of Father’s child care expenses, it is
    hereby determined that a 10% deviation is appropriate.
    
    Id. at 9-10.
    Utilizing the support guidelines, the trial court calculated Father’s child
    support obligation as $1,033.01 per month, which it reduced by ten percent
    to $929.71 per month. 
    Id. at 11.
    On June 15, 2017, Mother filed a notice of appeal. Mother raises the
    following issues in her appellate brief:
    I. Whether the trial court abused its discretion by failing to strictly
    follow the Superior Court’s order to vacate the court of common
    pleas’ order dated July 25, 2016 and to include all [of Father]’s
    income including investment income and wrestling camp income
    which has been calculated to be $141,617.83, as directed, when
    calculating [Father]’s child support allegation.
    II. Whether the trial court erred in awarding a substantial custody
    deviation in this case in light of the lower court’s order granting
    the inclusion in the record of the July 1, 2014 and June 1, 2015
    custody orders which clearly demonstrates that [Father] does not
    exercise 40% or more of the custody of the minor children.
    III. Whether the trial court erred in awarding a child care
    deviation in this case as it is not supported by any evidence
    presented and it is unreasonable to award a deviation for child
    care for children of this age.
    IV. Whether the trial court erred when it failed to award
    unreimbursed medical expenses for the children, which were
    preserved by [Mother] by presenting the unreimbursed medical
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    expense evidence to the Columbia County Domestic Relations
    Office.
    Mother’s Brief at 5.
    DISCUSSION
    The trial court lacked jurisdiction to enter the May 19, 2017 order,
    because as of that date, the Superior Court had yet not remanded the record
    back to the trial court. See Stanton v. Lackawanna Energy, Ltd., 
    915 A.2d 668
    (Pa. Super. 2007); Bell v. Kater, 
    839 A.2d 356
    (Pa. Super. 2003).
    To place Bell and Stanton in context, we summarize relevant rules of
    appellate procedure. Pa.R.A.P. 1701 states that “after an appeal is taken or
    review of a quasijudicial order is sought, the trial court or other government
    unit may no longer proceed further in the matter.” Pa.R.A.P. 1701(a). “The
    effect of [Rule 1701(a)] is that once a party has properly appealed a decision
    of the trial court, the trial court lacks jurisdiction to act further on the case.”
    Commonwealth v. Moore, 
    715 A.2d 448
    , 452 (Pa. Super. 1998).                   Rule
    1701(a) ceases to apply once the appellate court remands the record to the
    lower court. Pa.R.A.P. 2591(a). Once the record is remanded, “the court or
    other government unit below shall proceed in accordance with the judgment
    or other order of the appellate court.” 
    Id. Pa.R.A.P. 1701(b)
    provides a limited number of exceptions to Rule
    1701(a)’s general rule divesting the trial court of jurisdiction during the
    pendency of an appeal. Specifically, the trial court may (1) “[t]ake such action
    as may be necessary to preserve the status quo, correct formal errors in
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    papers relating to the matter, cause the record to be transcribed, approved,
    filed and transmitted, grant leave to appeal in forma pauperis, grant
    supersedeas, and take other action permitted or required by these rules or
    otherwise ancillary to the appeal or petition for review proceeding”; (2)
    “enforce any order entered in the matter, unless the effect of the order has
    been superseded . . .”; (3) grant reconsideration of the order which is the
    subject of the petition if a timely motion for reconsideration is filed and the
    trial court enters a timely order expressly granting reconsideration; (4)
    “[a]uthorize the taking of depositions or the preservation of testimony where
    required in the interest of justice”; (5) “[t]ake any action directed or
    authorized on application by the appellate court”; and (6) “[p]roceed further
    in any matter in which a non-appealable interlocutory order has been entered
    . . . .” Pa.R.A.P. 1701(b).
    Bell and Stanton provide illuminating illustrations of these principles.
    In Bell, the defendant filed an untimely notice of appeal following entry of
    judgment in favor of the plaintiffs. Subsequently, realizing that her appeal
    was untimely, the defendant filed a petition in the trial court for leave to appeal
    nunc pro tunc. The trial court granted the defendant’s petition; coincidentally,
    on the same date, this Court quashed the defendant’s first appeal.             The
    defendant filed a second appeal in reliance upon the trial court’s order granting
    her leave to appeal nunc pro tunc.
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    This Court quashed the second appeal, reasoning that under Rule
    1701(a),
    [t]he trial court’s order . . . which granted [the defendant] leave
    to appeal nunc pro tunc[] is a nullity because it was entered at a
    time when the trial court did not have jurisdiction—i.e., the order
    was entered after [the defendant] filed her first notice of appeal
    with this Court and before the record was remanded to the trial
    court pursuant to Pa.R.A.P. 2591(a). Rule 2591(a) indicates that
    Rule 1701(a) “shall no longer be applicable to the matter” once
    the record is remanded. Since the record had not yet been
    remanded at the time the trial court entered its order granting
    [the defendant]’s appeal nunc pro tunc, the trial court did not have
    jurisdiction to enter such order and, therefore, such order is void.
    See Commonwealth v. Bishop, 
    829 A.2d 1170
    , 1172 (Pa.
    Super. 2003) (concluding that trial court lacked jurisdiction to
    convene a bail hearing and consider the merits of petition seeking
    bail where record had not yet been remanded from appellate
    court).
    Moreover . . . we conclude that Rule 1701[(b)] provides no
    exceptions that would have permitted the trial court to enter a
    valid order granting leave to appeal nunc pro tunc following [the
    defendant]’s filing of her first notice of appeal. In other words,
    we have no basis upon which to conclude that the trial court’s
    order granting leave to appeal nunc pro tunc is anything other
    than a nullity.
    
    Bell, 839 A.2d at 358
    .
    In Stanton, a power company purchased an easement on an energy
    company’s land and constructed a swing-arm gate on the easement. A ten-
    year-old boy collided with the swing-arm gate while riding a motorbike. The
    boy’s parents filed a personal injury action against, inter alia, the power
    company. The power company moved for summary judgment on the ground
    that it was immune under the Recreational Use of Land and Water Act
    (“RULWA”), 68 P.S. §§ 477–1—477–8, which bars liability against owners of
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    unimproved land who open that land without charge for recreational use by
    members of the public. The trial court denied the power company’s motion
    for summary judgment, but the power company obtained leave from this
    Court to take an interlocutory appeal from the trial court’s order. This Court
    reversed and remanded for entry of summary judgment, ruling that the power
    company was an owner and that it did not act willfully or maliciously. On
    March 3, 2003, the trial court entered an order granting summary judgment
    to the company.
    On March 13, 2003, the plaintiffs filed a timely petition for allowance of
    appeal to the Supreme Court from this Court’s order of reversal. The Supreme
    Court granted allocatur solely on the question of whether the energy company
    was an owner under the RULWA. On November 23, 2005, the Supreme Court
    upheld this Court’s decision that the company was an owner. In a footnote,
    the Supreme Court observed that there was another issue that had not yet
    undergone appellate review: whether the swing-arm gate constituted “land”
    under the RULWA. The Court continued:
    The Superior Court’s mandate in this case, which this Court
    affirms, directs the trial court to enter judgment in favor of [the
    power company]. Upon entry of that order, the [plaintiffs] will be
    out of court, and will be free, if they so desire, to seek to appeal
    that final order to secure appellate review of the question
    concerning the swing-arm gate.
    
    Stanton, 915 A.2d at 671
    (citing Stanton v. Lackawanna Energy, Ltd.,
    
    886 A.2d 667
    , 678 n.10 (Pa. 2005)).
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    On December 3, 2005, the trial court entered a second order that
    granted summary judgment in favor of the power company. On December 8,
    2005, the plaintiffs appealed to this Court with regard to whether the swing-
    arm gate constituted land under the RULWA. The power company argued that
    the plaintiffs “waived” this issue by failing to take a timely appeal from the
    trial court’s March 3, 2003 order.        We rejected the power company’s
    argument, because
    [w]hen the trial court entered this order, the Superior Court had
    not remanded the record to the trial court, nor could it have. Rule
    2572(a) instructs that “[t]he record shall be remanded to the
    court or other tribunal from which it was certified at the expiration
    of 30 days after the entry of the judgment or other final order of
    the appellate court possessed of the record.” Pa.R.A.P. 2572(a).
    Additionally, the Rules prescribe that the pendency of, inter alia,
    a petition for allowance of appeal shall stay the remand until the
    petition’s disposition. Pa.R.A.P. 2572(b). If the Supreme Court
    grants the petition for allowance of appeal, the Superior Court
    Prothonotary must transmit the record to the Supreme Court.
    Pa.R.A.P. 1122. Herein, [the plaintiffs]’ decision to file a petition
    for allowance of appeal stayed the remand of the record to the
    trial court and, once the Supreme Court granted the petition, the
    Superior Court transmitted the record to the Supreme Court. The
    Supreme Court did not return the record to the trial court until it
    resolved [the plaintiffs]’ appeal. Thus, it would appear that the
    trial court lacked jurisdiction to enter the March 3, 2003 order.
    
    Stanton, 915 A.2d at 672
    .
    We further held that none of the exceptions within Rule 1701(b) applied:
    The trial court’s March 3, 2003 order did not preserve the status
    quo or correct a formal error; the order declared that [the
    plaintiffs] could not recover as a matter of law on claims that the
    trial court had previously deemed worthy of trial. See Pa.R.A.P.
    1701(b)(1), Note (stating that “[s]ubdivision (b)(1) ... is not
    intended to permit fundamental corrections in the record”).
    Further, the March 3, 2003 order did not enforce a prior order of
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    the trial court, did not timely grant reconsideration, and did not
    authorize depositions. Likewise, our Court did not direct or
    authorize the trial court to enter the order while our Court retained
    the record and awaited the filing of a petition for
    reconsideration/reargument or for allowance of appeal. Finally,
    as our Court had granted [the power company] permission to
    appeal, the trial court did not have the authority to proceed under
    the sixth exception.
    
    Id. at 673.
    Thus, the trial court’s March 3, 2003 order was void. 
    Id. We further
    held that the trial court’s December 3, 2005 order was void:
    the Supreme Court filed an opinion on November 23, 2005 that
    affirmed the Superior Court’s February 26, 2003 order. The
    Supreme Court remanded the record to the trial court on
    December 19, 2005. See Pa.R.A.P. 2572(b); 2573. Nevertheless,
    the certified record reveals that the trial court entered an order
    granting [the power company’s] motion for summary judgment
    on December 3, 2005, sixteen days before the trial court received
    the record. As the remand of the record obviates the jurisdictional
    impediments imposed by Rule 1701(a), see Pa.R.A.P. 2591(a),
    and as no exceptions to Rule 1701(a) apply, we may only conclude
    that the trial court lacked the authority to enter the order . . . The
    December 3, 2005 order is a legal nullity . . . and cannot constitute
    a final order for appeal.
    
    Id. Because the
    December 3, 2005 order was void, “[the plaintiffs’] notice of
    appeal, filed December 8, 2005, is premature. Although the trial court has an
    obligation to enter the order granting the motion for summary judgment, it
    must await the restoration of its jurisdiction before doing so.”              
    Id. Accordingly, we
    quashed the plaintiffs’ appeal as “prematurely filed.” 
    Id. In the
    present case, this Court remanded for further proceedings in its
    memorandum filed on May 4, 2017.         On May 19, 2017, before this Court
    remanded the record, the trial court entered an opinion and order revising
    Father’s support obligation.    Under Rule 1701(a), and under Bell and
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    Stanton, the trial court lacked jurisdiction to enter its opinion and order
    because this Court had not yet remanded the record to the trial court. Indeed,
    this Court could not have remanded the record on or before May 19, 2017,
    because Pa.R.A.P. 2572(a) required us to retain the record until thirty days
    after entry of our judgment.       Further, none of Rule 1701(b)’s exceptions
    applied. The May 19, 2017 opinion and order did not preserve the status quo
    or correct a formal error, enforce a prior order of the trial court, timely grant
    reconsideration, authorize depositions, or take any action that this Court
    directed or authorized on application.     Neither did the trial court enter its
    opinion and order following an appeal from a non-appealable interlocutory
    order. For these reasons, the May 19, 2017 opinion and order is a nullity,
    
    Bell, 839 A.2d at 358
    ; 
    Stanton, 915 A.2d at 673
    , and we must quash
    Mother’s appeal from this order.
    Because the May 19, 2017 order is void, the trial court must again
    decide Father’s support obligation after remand of the record, the event that
    will restore jurisdiction in the trial court. Pa.R.A.P. 2591(a). We cannot direct
    the trial court on what support decision to reach, for that would usurp the trial
    court’s role as factfinder. We will, however, offer several points that the trial
    court might consider during further proceedings.
    First, the trial court stated in its May 19, 2017 opinion that (1) it found
    Father’s testimony “credible” and placed heavy weight on his tax returns; (2)
    this evidence showed that Father earned $764.00 in investment income in
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    J-S81025-17
    2014 and no investment income in 2015; and (3) therefore, Father’s annual
    investment income was $764.00, or $63.67 per month for support purposes.
    We note that our May 4, 2017 memorandum states: “Father’s testimony
    indicated that he obtained large cash payments from his investments in
    2014 and 2015.” B.J.S. v. D.F.K., 1293 MDA 2016, at 10 (emphasis added).
    Because our memorandum is the law of this case, see Commonwealth v.
    Starr, 
    664 A.2d 1326
    , 1331 (Pa. 1995), the trial court’s findings should be
    consistent with this determination in our memorandum.
    Second, in its May 19, 2017 opinion, the trial court confined its review
    to the existing evidence and declined to admit further evidence or testimony
    into the record. We note that our May 4, 2017 memorandum did not prohibit
    the trial court from admitting additional testimony or documentary evidence,
    e.g., the bank statements that Mother’s attorney used to cross-examine
    Father or checks (if any) that Father deposited into his account. Thus, the
    trial court might consider admitting additional evidence during further
    proceedings. In Re Petition To Contest The General Election For District
    Justice In Judicial District 36–3–03 Nunc Pro Tunc, 
    695 A.2d 476
    , 480
    (Pa. Cmwlth. 1997) (absent express direction of appellate court to admit
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    J-S81025-17
    additional evidence on remand, admission of such evidence lies within trial
    court’s discretion).2
    Appeal quashed. Jurisdiction relinquished.
    Judge Panella joins the memorandum.
    Judge Platt concurs in the result.
    Judgment Entered.
    Joseph D. Seletyn, Esq.
    Prothonotary
    Date: 04/20/18
    ____________________________________________
    2“This Court is not bound by decisions of the Commonwealth Court. However,
    such decisions provide persuasive authority, and we may turn to our
    colleagues on the Commonwealth Court for guidance when appropriate.”
    Maryland Cas. Co. v. Odyssey, 
    894 A.2d 750
    , 756 n. 2 (Pa. Super. 2006).
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