In Re Marriage of Rogers
289 Ill. Dec. 610, 820 N.E. 2d 386, 213 Ill. 2d 129 (2004)
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Rule of Law:
For the purpose of calculating child support under the Illinois Marriage and Dissolution of Marriage Act, "net income" is broadly defined as all income from all sources and includes recurring monetary gifts and loans that do not have to be repaid. The determination of income for child support is not governed by federal tax law definitions.
Facts:
- Mark Rogers and Joan Rogers were married and had one child, Dylan.
- After their marriage was dissolved, Mark was ordered to pay $250 per month in child support.
- Mark earned $15,000 per year from a teaching job.
- Mark also regularly received approximately $46,000 per year from his parents in the form of cash gifts and purported loans.
- These payments from his parents were a steady and dependable source of funds throughout his adult life.
- Mark had never been required to repay any of the money described as "loans" from his parents.
Procedural Posture:
- Following a judgment of dissolution, Joan Rogers (mother) filed an emergency petition in the circuit court of Cook County to modify the child support order.
- Mark Rogers (father) moved to dismiss the petition.
- After a hearing, the circuit court granted the mother's petition, increasing the father's child support obligation based on a calculation of his income that included money received from his family.
- The father's motion for reconsideration was denied by the circuit court.
- The father, as appellant, appealed to the Illinois Appellate Court.
- The appellate court affirmed the circuit court's judgment.
- The Illinois Supreme Court granted the father's petition for leave to appeal.
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Issue:
Do recurring cash gifts and "loans" that do not require repayment, received by a parent from their family, constitute "income" under Section 505 of the Illinois Marriage and Dissolution of Marriage Act for the purpose of calculating child support obligations?
Opinions:
Majority - Justice Rarick
Yes, recurring cash gifts and loans that do not require repayment constitute 'income' for calculating child support. The Illinois Marriage and Dissolution of Marriage Act defines net income expansively as 'the total of all income from all sources.' The court gives 'income' its plain and ordinary meaning, which includes any gain or recurrent benefit, such as gifts, that enhances a parent's wealth and ability to support their child. This definition is independent of federal tax law. The court reasoned that even if such income is not guaranteed to continue, the focus is on the parent's financial situation at the time of calculation; a parent can later seek modification if the income stream ceases. Because the father's 'loans' from his parents required no repayment, they were treated as gifts and properly included in his income.
Analysis:
This decision establishes a definitive and broad interpretation of 'income' for child support calculations in Illinois, clarifying that the term is not limited by federal tax law definitions. By overruling prior appellate decisions, the Illinois Supreme Court created a uniform standard that includes regular, dependable monetary gifts as income, enhancing the financial resources available for a child's support. The ruling emphasizes the court's focus on a parent's actual economic reality and ability to pay, rather than their taxable income. This precedent significantly impacts future child support cases by opening the door for discovery into all sources of a parent's financial benefits, including consistent support from family members.
