| COLLEEN MURPHY v. JAMES MCDERMOTT No. 2047 MDA 2007 2009 PA Super 151 Atlantic: 979 A.2d 373 Filed: 7/31/2009 | |
| Appeal from the Order entered on October 24, 2007, in the Court of Common Pleas of Luzerne County, Domestic Relations, No. 1703 of 2002, PASCES No. 604104872 | |
| Before: LALLY-GREEN, FREEDBERG, and FITZGERALD,* JJ. | |
| Opinion by: LALLY-GREEN, J. | |
| Concurring and Dissenting Opinion by: FITZGERALD, J. | |
| Appellant, James McDermott (“Father”), appeals from the order entered in the Luzerne County Court of Common Pleas, dismissing his exceptions to a support order for the parties’ minor child, A.M. (“Child”), born on July 30, 2002. We hold that the court erred in calculating: (1) Father’s 2008 income by including one-time stock options exercised in 2007; (2) Father’s 2006 and 2007 income by failing to calculate perquisite income from personal use of a company-provided vehicle appropriately; and (3) Father’s income by not accounting for the withdrawal penalty when it included his employer’s gross contributions to his 26 U.S.C. § 401(k) and stock accounts. Accordingly, we vacate the order and remand for further proceedings. | |
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