Irish v. Irish , 2011 Ohio 3111 ( 2011 )


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  • [Cite as Irish v. Irish, 
    2011-Ohio-3111
    .]
    STATE OF OHIO                      )                  IN THE COURT OF APPEALS
    )ss:               NINTH JUDICIAL DISTRICT
    COUNTY OF LORAIN                   )
    CRYSTAL IRISH                                         C.A. No.      10CA009810
    Appellant
    v.                                            APPEAL FROM JUDGMENT
    ENTERED IN THE
    GEORGE IRISH, JR.                                     COURT OF COMMON PLEAS
    COUNTY OF LORAIN, OHIO
    Appellee                                      CASE No.   03DU062121
    DECISION AND JOURNAL ENTRY
    Dated: June 27, 2011
    MOORE, Judge.
    {¶1}     Appellant, Crystal Irish, appeals from the judgment of the Lorain County Court of
    Common Pleas, Domestic Relations Division.             This Court reverses and remands with
    instructions.
    I.
    {¶2}     Plaintiff-Appellant, Crystal Irish (“Mother”), and Defendant-Appellee, George
    Irish, Jr. (“Father”), were granted an uncontested divorce on April 2, 2004. The parties have
    three unemancipated children. Pursuant to the decree of divorce, the trial court adopted a shared
    parenting plan and determined that, subject to further order of the court, neither party was to pay
    child support. The reasons stated in the divorce decree for not ordering child support included
    the parties’ equal possession time with the children, their relatively similar incomes, Father’s
    obligation to pay the cost of tuition, and Father’s additional financial contributions. At the time
    of the divorce, Father earned $42,000 and Mother earned $37,500.
    2
    {¶3}    Father subsequently filed a motion seeking to terminate shared parenting and
    grant him custody. Father’s motion was resolved by agreement of the parties on May 20, 2008.
    Pursuant to that agreement, the court modified the shared parenting plan to alter the parties’
    possession time and to provide child support to Mother.
    {¶4}    The court determined that Father would pay Mother $158.14 in monthly child
    support, which represented an 80% deviation from the child support guidelines of $768.07. The
    Child Support Computation Worksheet attached to the journal entry stated that 50% of the
    deviation was due to the amount of time the children spent with their Father. The remaining
    30% was not accounted for on the worksheet. The parties both signed that they had reviewed the
    worksheet and agreed to it. At the time of this modification, Father’s annual income was
    $45,054 and Mother’s was $26,000. The trial court expressly stated that all matters resolved by
    the parties were subject to further order of the court.
    {¶5}    On September 5, 2008, Mother filed a motion to modify child support and for
    clarification of ambiguities in the parties’ shared parenting plan. In her motion, Mother alleged
    that there had been a change in circumstances and that a deviation from the child support
    guidelines was no longer appropriate. While her motion was pending and prior to the hearing
    before the magistrate, Mother lost her employment. At the time of the hearing on December 10,
    2008, Mother was receiving unemployment compensation in the amount of $187 per week,
    $9724 per year, and Father’s earnings had increased from $45,054 to $51,000 per year.
    {¶6}    Based on the evidence presented at the hearing, the magistrate ran a new Child
    Support Computation Worksheet. She entered Father’s annual gross income as $51,000 and
    Mother’s as $0.00, but she imputed $14,560.00 to Mother because the magistrate considered her
    to be voluntarily unemployed. The magistrate found that the annual support obligation per
    3
    parent varied from the previous worksheet in excess of 10%, constituting a change in
    circumstance substantial enough to modify the child support amount pursuant to R.C. 3119.79.
    The child support guidelines set Father’s support obligation at $919.31 per month.            The
    Magistrate determined that a deviation from that amount was appropriate. Specifically, she
    concluded that the parties were “bound” by the May 20, 2008 journal entry which included an
    80% downward deviation based, in part, on the extended parenting time spent by Father.
    Accordingly, the magistrate reasoned that the only “legally relevant” change in circumstances to
    warrant abandoning the agreed upon 80% deviation would be a change in parenting time.
    Applying the 80% deviation, Father’s child support obligation was reduced to $183.87 per
    month. The trial court adopted the magistrate’s decision.
    {¶7}    On January 26, 2009, Mother filed a motion pursuant to Civil Rule 60(B) to
    vacate the May 20, 2008 judgment. The trial court overruled Mother’s motion. Mother appealed
    both the judgment as to child support and the judgment overruling her Civ.R. 60(B) motion. The
    appeals were consolidated for this Court’s review. On February 8, 2010, this Court issued a
    Decision and Journal Entry in which it reversed and remanded the child support modification to
    the trial court. Irish v. Irish, 9th Dist. Nos. 09CA009577 & 09CA009578, 
    2010-Ohio-403
    . This
    Court concluded that the trial court erred when it deviated 80% from the child support guidelines
    based on the parties’ May 20, 2008 agreement. By relying only on the agreement, the trial court
    failed to consider the statutory factors for deviation set forth in R.C. 3119.23. The judgment was
    reversed and the case was remanded to the trial court.
    {¶8}    On remand, the judge “reconsider[ed] the evidence” from the December 10, 2008
    hearing, completed a new child support worksheet, and entered a judgment entry.            In the
    judgment entry, the judge listed each of the sixteen factors set forth in R.C. 3119.23 and each of
    4
    the four extraordinary circumstances set forth in R.C. 3119.24. After it determined that some of
    those factors were “potentially relevant” based on the evidence presented at the hearing, and
    after it analyzed those factors and circumstances, the court determined that Father was entitled to
    a downward deviation of 50% based on the time he has the children. In addition, he was entitled
    to a $75 reduction per month for uncovered monthly healthcare expenses and a $138 reduction
    for orthodontia care for one child. The final amount ordered was $257.38 per month. Mother
    has appealed this decision and has argued that the magistrate should have issued an initial
    decision for the trial judge to review and that deviation was not appropriate.
    II.
    ASSIGNMENT OF ERROR I
    “THE TRIAL COURT ERRED IN NOT HAVING THE MAGISTRATE ISSUE
    A DECISION AFTER THE MATTER WAS REMANDED FROM THE COURT
    OF APPEALS.”
    {¶9}    In her first assignment of error, Mother has argued that the magistrate who heard
    the evidence in the December 2008 hearing should have issued the decision, and that the judge
    should have reviewed the magistrate’s decision before crafting her own order. This Court
    disagrees.
    {¶10} Civ.R. 53 allows the court to give a magistrate a significant range of authority, but
    it places upon the court the ultimate authority and responsibility over the magistrate’s findings
    and rulings. Cyr v. Cyr, 8th Dist. No. 84255, 
    2005-Ohio-504
    . The findings of fact, conclusions
    of law, and other rulings of a magistrate before and during trial are all subject to the independent
    review of the trial judge. Thus, a magistrate’s oversight of an issue or even an entire trial is not a
    substitute for the judicial functions, but serves only as an aid to them. Even if the magistrate had
    issued her own report, the trial court could not elevate that decision to the status of a judicial act
    5
    by simply adopting it. Berthelot v. Berthelot, 9th Dist. No. 22819, 
    2006-Ohio-1317
    , at ¶22. The
    trial court must issue its own order that contains the statutory findings necessary for a child
    support determination. 
    Id.
     Accordingly, the trial court was not in error when it entered a
    judgment entry. This assignment of error is overruled.
    ASSIGNMENT OF ERROR II
    “THE TRIAL COURT ERRED IN DEVIATING FROM THE CALCULATED
    CHILD SUPPORT AMOUNT.”
    {¶11} In her second assignment of error, Mother has argued that trial court abused its
    discretion when it deviated from the annual obligation as calculated in the Child Support
    Computation Worksheet. This Court agrees.
    {¶12} The trial court stated that it deviated from the annual obligation amount based on
    Father’s actual parenting time and monthly healthcare expenses. Mother has argued that the
    court abused its discretion in deciding to deviate from the statutory amount of childcare.
    Specifically, she has argued that because of the disparity of income between the parties and her
    inability to meet the basic needs of the children, the decision to deviate was not in the children’s
    best interest.
    {¶13} The purpose of child support is to meet the needs of the minor children. Carnes v.
    Kemp, 
    104 Ohio St.3d 629
    , 
    2004-Ohio-7107
    , at ¶10, citing Park v. Ambrose (1993), 
    85 Ohio App.3d 179
    , 183, fn. 1. Those needs include, shelter, food, clothing and ordinary medical care.
    See In re Marriage of Stearns (1993), 
    88 Ohio App.3d 264
    , 275. The child support system is
    designed to protect the children and their best interests. Richardson v. Ballard (1996), 
    113 Ohio App.3d 552
    , 555. The legislature has, in effect, “assigned the court to act as the child’s
    watchdog in the matter of support.” DePalmo v. DePalmo (1997), 
    78 Ohio St.3d 535
    , 540.
    6
    {¶14} R.C. 3119.022 governs the procedures for awarding and calculating child support.
    Its provisions are mandatory in nature and must be followed literally and technically in all
    material aspects because, as stated previously, the overriding concern is the best interest of the
    children for whom the support is being awarded. When it first awards child support, the court
    must calculate the amount in accordance with the statutory schedule and the applicable
    worksheet through the line establishing the “[a]ctual annual obligation.” R.C. 3119.022. The
    annual obligation is the amount required to care for the children for the year and is derived from
    the total incomes of the parents and the number of children. Frey v. Frey, 3d Dist. No. 5-06-36,
    
    2007-Ohio-2991
    , fn 5.
    {¶15} A parent may seek to modify an existing child support order pursuant to R.C.
    3119.79. If a court determines that modification is warranted, it shall use the same worksheet as
    it would for an original order and determine the new amount “in accordance with the schedule
    and the applicable worksheet through the line establishing the actual annual obligation.” R.C.
    3119.79.
    {¶16} There is a rebuttable presumption that the annual obligation calculated using the
    child support worksheet is the amount of child support that should be awarded. R.C. 3119.03;
    see Marker v. Grimm (1992), 
    65 Ohio St.3d 139
     (construing previous, analogous version of R.C.
    3119.79). The party who seeks to rebut the presumption and asks the court to deviate has the
    burden of proof. Murray v. Murray (1999), 
    128 Ohio App.3d 662
    , 671. Specifically, that party
    must provide facts from which the court can determine that the actual annual obligation is unjust
    or inappropriate and would not be in the children’s best interest. 
    Id.
    {¶17} Two statutes provide guidance as to factors a court can consider when evaluating
    the evidence offered by the party seeking a deviation. In cases where there is a shared parenting
    7
    order, R.C. 3119.24 applies.      It provides that a court may deviate from the actual annual
    obligation if “that amount would be unjust or inappropriate to the children or either parent and
    would not be in the best interest of the child because of the extraordinary circumstances of the
    parents or because of any other factors or criteria set forth in section 3119.23 of the Revised
    Code.”     R.C. 3119.24(A)(1).    The statute requires the court to consider the extraordinary
    circumstances of the parents in a shared parenting situation because both parties are considered
    the residential parent at all times. It defines extraordinary circumstances of the parents to include
    the amount of time the children spend with each parent, the ability of each parent to maintain
    adequate housing for the children, and the amount of expenses each parent sustains, including
    medical and dental expenses. R.C. 3119.24(B)(3). Although the court has discretion to deviate
    from the annual amount as calculated in the worksheet, it must consider these circumstances to
    do so.
    {¶18} R.C. 3119.23 provides an additional 16 factors potentially relevant to granting
    deviation. Unlike the circumstances provided in R.C. 3119.24 that the court must consider, R.C.
    3119.23 sets out factors with the directive that the court may consider any of the following of
    them. Those factors include
    “(A) Special and unusual needs of the children;
    “(B) Extraordinary obligations for minor children or obligations for handicapped
    children who are not stepchildren and who are not offspring from the marriage or
    relationship that is the basis of the immediate child support determination;
    “(C) Other court-ordered payments;
    “(D) Extended parenting time or extraordinary costs associated with parenting
    time, provided that this division does not authorize and shall not be construed as
    authorizing any deviation from the schedule and the applicable worksheet,
    through the line establishing the actual annual obligation, or any escrowing,
    impoundment, or withholding of child support because of a denial of or
    interference with a right of parenting time granted by court order;
    8
    “(E) The obligor obtaining additional employment after a child support order is
    issued in order to support a second family;
    “(F) The financial resources and the earning ability of the child;
    “(G) Disparity in income between parties or households;
    “(H) Benefits that either parent receives from remarriage or sharing living
    expenses with another person;
    “(I) The amount of federal, state, and local taxes actually paid or estimated to be
    paid by a parent or both of the parents;
    “(J) Significant in-kind contributions from a parent, including, but not limited to,
    direct payment for lessons, sports equipment, schooling, or clothing;
    “(K) The relative financial resources, other assets and resources, and needs of
    each parent;
    “(L) The standard of living and circumstances of each parent and the standard of
    living the child would have enjoyed had the marriage continued or had the parents
    been married;
    “(M) The physical and emotional condition and needs of the child;
    “(N) The need and capacity of the child for an education and the educational
    opportunities that would have been available to the child had the circumstances
    requiring a court order for support not arisen;
    “(O) The responsibility of each parent for the support of others;
    “(P) Any other relevant factor.”
    {¶19} If the trial court determines that the presumption has been overcome by the
    evidence, it may deviate from the annual obligation amount. R.C. 3119.22. It must, however,
    enter in the journal the actual annual obligation, a determination that the amount would be unjust
    or inappropriate and not in the best interests of the child, and findings to support that
    determination. 
    Id.
     Those findings would be expected to explain why the worksheet amount is
    unjust, inappropriate and not in the best interests of the child. Berthelot at ¶24. They must also
    “explain correspondingly why a downward deviation * * * would be just, appropriate and in the
    9
    best interests of the children in the context of [the] case and the financial situation of [the]
    parties.” 
    Id.
    {¶20} On appeal of a trial court’s child support order, a reviewing court applies the
    abuse of discretion standard.     Booth v. Booth (1989), 
    44 Ohio St.3d 142
    , 144. Abuse of
    discretion implies that the court’s attitude is unreasonable, arbitrary or unconscionable.
    Blakemore v. Blakemore (1983), 
    5 Ohio St.3d 217
    , 219.
    {¶21} In this case, Mother sought to modify the child support order granted on May 20,
    2008. After the case had been remanded once from this Court, the trial court judge completed a
    new child support worksheet. The resulting figure of $940.76 per month for Father’s annual
    obligation was more than ten percent greater than the amount of child support ordered in the May
    20, 2008 order. Thus, there was a substantial change of circumstances justifying a motion to
    modify. R.C. 3119.79(A); see DePalmo, 78 Ohio St.3d at 539-40.
    {¶22} When the court determined that the actual annual obligation according to the
    worksheet was $940.76 per month, it then chose to deviate from that amount. After reviewing
    the testimony and exhibits from the December 10, 2008 magistrate’s hearing, the trial court made
    the determination that ordering Father to pay the full amount “without appropriate deviations
    would be unjust, unfair, inappropriate and not in the best interests of the children or the parents.”
    This is not, however, the language of the statute. Although deviation in a shared parenting
    situation does require a finding that the presumptive amount would be unjust, unfair, or
    inappropriate to one parent, it requires a separate finding that awarding the presumptive amount
    would not be in the best interest of the children. In this case, the court mistakenly determined
    that it was not in the best interests “of the children or the parents.” (Emphasis added).
    10
    {¶23} Moreover, this finding was not based on the evidence established in the hearing.
    The trial court decided to deviate from the annual amount because of the amount of Father’s
    parenting time and because of his monthly healthcare expenses for the children. Although
    Father’s testimony led the court to conclude that both parties are on a strict budget, he did not
    produce evidence that it was in the children’s best interest for the court to deviate from the
    presumed child support amount given the discrepancy between their incomes.
    {¶24} In addition to the threshold determination that deviation is in the children’s best
    interest because of the extraordinary circumstances of the parents or other factors, there must be
    factual findings to support that conclusion. In its journal entry, the trial court restated the
    extraordinary circumstances set forth in R.C. 3119.24 and the factors set forth in R.C. 3119.23.
    The trial court then expressly considered the extraordinary circumstances and factors it deemed
    relevant based upon the evidence presented at the hearing: parenting time, ability to provide
    housing, disparity of income, benefits from remarriage or shared living expenses, in-kind
    contributions, and relative resources.   It based its decision to deviate on the extraordinary
    circumstances of parenting time and healthcare expenses.
    A. Parenting Time
    {¶25} Mother has argued that Father presented no evidence in support of deviation other
    than that their parenting time was split 50/50. She has claimed he did not overcome the
    presumption that the annual amount was correct because the disparity of their income and
    relative financial resources, when coupled with the children’s needs and her inability to provide
    housing, outweighed consideration of the parenting time schedule.
    {¶26} The trial court determined that Father’s parenting time constituted an
    extraordinary circumstance. This Court notes, however, that even though a shared parenting plan
    11
    is involved, “no automatic credit in the support order for the time the child(ren) reside with that
    parent is warranted.” Spencer v. Spencer, 5th Dist. No. 2005-CA-00263, 
    2006-Ohio-1913
    , at
    ¶44, citing Pauly v. Pauly (1997), 
    80 Ohio St.3d 386
    , 390. The mere fact that a factor is present
    is not determinative. Mitchell v. Mitchell, 11th Dist. No. 2009-L-124, 
    2010-Ohio-2680
    , at ¶28.
    {¶27} At the hearing on Mother’s motion to modify, both parties agreed that Father has
    the children at least 50% of the time in accordance with the terms of the shared parenting plan.
    In addition, the court heard testimony regarding the costs associated with that care, such as food
    and clothing. The court concluded that the time caring directly for the children and the cost of
    their clothing justified a 50% deviation. In effect, the court concluded that half of the children’s
    needs were being met by Father. The trial court failed, however, to properly consider that
    circumstance along with the Mother’s ability to provide adequate housing, despite express
    evidence on that point.
    {¶28} This Court has stated that “one cannot discount the traditional principles that
    oversee all grants of child support.” Ohlemacher v. Ohlemacher, 9th Dist. No. 04CA008488,
    
    2005-Ohio-474
    , at ¶34. Those traditional principles provide that each parent has a common law
    duty to support the minor children by providing “necessaries” such as food, clothing, shelter, and
    medical care. Kulcsar v. Petrovic (1984), 
    20 Ohio App.3d 104
    , 105. When determining the
    necessary and reasonable amount of child support, a court should consider the children’s current
    needs. Ohlemacher at ¶32. In support of her motion to modify, Mother presented a budget to
    the trial court which reflects that she cannot meet the children’s needs at her home with the
    deviation in place.
    {¶29} Mother’s basic monthly budget was $2,010.00, not including credit card debt
    which she claimed was incurred for the children’s expenses. Her income from unemployment
    12
    was $748.00 per month, leaving a monthly deficit of $1262.00. The evidence of her monthly
    shortfall was not in dispute. It was unreasonable for the trial court to conclude that she could
    continue to provide the bare necessities for her children on this income.
    {¶30} Although the trial court looked to whether Mother could maintain adequate
    housing as required by R.C. 3119.24, it concluded that the “bulk of the evidence” demonstrated
    that she could do so. The facts elicited at the hearing were that Mother rented a home from her
    stepfather. The monthly amount of her rent was $735, which was the amount of the stepfather’s
    mortgage payment. Mother testified that she had to borrow money from her mother to pay the
    rent on at least one occasion. Based on her testimony, under the current support plan if she were
    to only pay her mortgage payment every month, it would leave her with $13 for every other
    expense associated with providing housing and raising three boys.           This cannot be in the
    children’s best interest.
    {¶31} In the face of this testimony, the trial court noted that “no evidence was presented
    that suggested [Mother’s] financial situation would cause her and her children to become
    homeless due to non-payment of rent.” We conclude that it was arbitrary and unreasonable for
    the court to suggest that the stepfather must evict Mother in order for her to demonstrate that she
    could not provide housing. While the trial court properly noted that her stepfather owned the
    house, there was no evidence that Mother did not have to pay rent or that the rent was
    unreasonable. In addition, the trial court stated that she was providing for her children, in effect,
    by receiving food stamps and free lunch programs from the school. Because these items can not
    be considered to impute income to compute the worksheet, they should not be used to impute a
    measure of providing care to her children. See R.C. 3119.01(C)(7)(a). But for these programs,
    13
    Mother testified that she could not feed her children and that it was particularly difficult to feed
    them over the weekends when she did not have access to school breakfasts and lunches.
    {¶32} As for the other factors, both parents testified that they had incurred credit card
    debt for childcare expenses, but neither parent submitted evidence of the particulars of those
    expenses. Although Mother urged the court to take into consideration the fact that Father had
    remarried, she did not focus on the fact that her boyfriend “spends the majority of time at her
    house[,]” as the trial court noted. While the trial court did not err in not calculating the
    additional monies potentially brought to the households by other parties, it abused its discretion
    in failing to consider the Mother’s inability to meet the needs of the children while in her care. It
    is not a question of equalizing incomes or satisfying standard of living requirements, but of
    providing necessities for the children such as food and shelter.
    B.    Medical and Orthodontia Expenses
    {¶33} Mother has also argued that the trial court incorrectly deviated based on the
    healthcare expenses incurred by Father. This Court agrees as it pertains to medical expenses and
    remands with instructions regarding the orthodontia expenses.
    {¶34} The annual obligation inherently includes only ordinary medical care.              R.C.
    3119.05(F) provides that the court shall “issue a separate order for extraordinary medical
    expenses or dental expenses, including but not limited to, orthodontia * * * and other expenses,
    and may consider the expenses in adjusting a child support order.” “Extraordinary medical
    expenses” include “uninsured medical expenses incurred for a child during a calendar year that
    exceed one hundred dollars.” R.C. 3119.01(C)(4).
    {¶35} In this case, the trial court had previously ordered Father to pay 100% of
    uninsured medical expenses and 100% of extraordinary medical and dental expenses. In its
    14
    order modifying child support, the trial court expressly considered the medical expenses Father
    was paying and used them as a basis to deviate downward $75 per month. It noted that Father
    paid all uninsured medical expenses and that there was “undisputed evidence” that asthma
    inhaler refills for one child plus the other uncovered medical expenses for all the children
    averaged $75.00 per month, or $900 per year. It did not set forth facts, however, explaining why
    it was in the children’s best interest for the court to deduct this from the annual obligation, as is
    required to support deviation, especially when there was uncontroverted testimony that Mother
    did not have enough monthly income to provide the necessities of housing and food.
    {¶36} The trial court separately considered the orthodontia payments, which are
    considered an extraordinary medical expense. This Court agrees that the trial court was within
    its discretion to consider this issue, and that there was a factual basis given the extra monthly
    cost incurred by Father over and above ordinary medical support and the child’s need for braces.
    In addition, there was testimony that Father had to pay an additional sum up front, and that
    amount was not factored into the court’s analysis.
    {¶37} This Court disagrees, however, with the trial court’s treatment of the expense as if
    it had no end date. The record evidence reflects that the estimate for treatment was written on
    November 3, 2008. The estimate reflects that a down payment of $1,078.13 was to have been
    made and that treatment would continue at a fee of $138 a month for 18 months. The transcript
    did not reflect that the treatments had started. It also did not limit the downward departure of
    $138 to an 18-month period. Accordingly, while the trial court did not abuse its discretion when
    it used this as a basis to deviate, this issue will be remanded to the trial court to modify its order
    to reflect whether the payments are, in fact, being made, and to either set a finite term for the use
    15
    of this item for deviation or to instruct the parties how to proceed when the orthodontia payments
    have ended.
    III.
    {¶38} In this case, the judge did not commit error when she independently reviewed all
    the evidence and wrote an order without first having the magistrate draft her own decision.
    Mother’s first assignment of error is overruled.
    {¶39} The trial court was, however, required to analyze Father’s equal time parenting
    and his payment of medical expenses against Mother’s ability to provide housing, in light of the
    evidence presented. It was then required to set forth the specific facts from which it concluded
    that awarding the annual obligation amount was not in the children’s best interest. It was
    unreasonable for the court to conclude, as it did, that it was in the best interest of the children to
    deviate from the guideline and award less when Mother’s income would not allow her to pay rent
    for her home.
    {¶40} Mother’s second assignment of error is sustained. The case is remanded with
    instructions for the trial court to enter the presumed amount of $940.76 per month (when
    insurance is provided) as set forth in the worksheet and a clarification in its order as to the
    beginning and duration of the orthodontia payments, which it may then use to deviate from the
    presumed amount.
    Judgment reversed,
    and cause remanded.
    There were reasonable grounds for this appeal.
    16
    We order that a special mandate issue out of this Court, directing the Court of Common
    Pleas, County of Lorain, State of Ohio, to carry this judgment into execution. A certified copy of
    this journal entry shall constitute the mandate, pursuant to App.R. 27.
    Immediately upon the filing hereof, this document shall constitute the journal entry of
    judgment, and it shall be file stamped by the Clerk of the Court of Appeals at which time the
    period for review shall begin to run. App.R. 22(E). The Clerk of the Court of Appeals is
    instructed to mail a notice of entry of this judgment to the parties and to make a notation of the
    mailing in the docket, pursuant to App.R. 30.
    Costs taxed to Appellee.
    CARLA MOORE
    FOR THE COURT
    BELFANCE, P. J.
    CONCURS
    WHITMORE, J.
    CONCURS IN JUDGMENT ONLY, SAYING:
    {¶41} I concur in the judgment only and write separately because I disagree with the
    majority’s conclusion that, based on the record before us, Father should not be awarded any
    deviation from the calculated amount of child support.
    {¶42} This Court and others have routinely affirmed deviations to the calculated amount
    of child support based on the nearly equal parenting time shared between a mother and father.
    See, e.g., Misty R. v. Brian S., 6th Dist. No. WD-02-029, 
    2003-Ohio-1413
    , ¶19-30 (affirming the
    trial court’s decision to reduce child support from the calculated amount of $800 to $500 based
    on the equal parenting time shared by parents); Dunlap v. Dunlap, 9th Dist. No. 23860, 2008-
    17
    Ohio-3201, at ¶8-10 (affirming a twenty-eight percent deviation from the calculated support
    amount based on evidence that husband’s visitation time equaled twenty-nine percent of the
    available time within a year). I acknowledge, however, that such a deviation is not “automatic”
    in these situations. Pauly v. Pauly (1997), 
    80 Ohio St.3d 386
    , 390. Given the facts of this case,
    however, I would not conclude that Father is not entitled to any degree of deviation from the
    calculated amount of child support. See e.g., Clay v. Clay (July 19, 1995), 9th Dist. No. 17014,
    at *3 (affirming the trial court’s decision to award a twenty-five percent deviation, even though
    the parents shared “approximately equal [parenting] time” with the parties’ three children).
    {¶43} When this matter was before the magistrate in the first instance, the magistrate
    found Mother voluntarily unemployed and imputed an income of $14,560 to her, presumably in
    light of her historical earnings of $37,500 in 2004 and $26,000 in 2007.          On appeal, we
    concluded that the trial court failed to make a specific factual finding of voluntary
    unemployment and remanded the case.           Irish v. Irish, 9th Dist. Nos. 09CA009577 &
    09CA009578, 
    2010-Ohio-403
    , at ¶10 (concluding that “[a] statement that the magistrate did not
    commit a legal error is not equivalent to making a specific factual finding [of voluntary
    underemployment]”). On remand, however, the trial court appears to have abandoned its initial
    position that Mother was voluntarily unemployed for purposes of support. Instead, the trial court
    recorded Mother’s income as $9,724 based solely on her receipt of unemployment compensation
    and did not make any corresponding finding of fact that she has the ability to earn more than that
    amount (i.e., that she was voluntarily underemployed). The court refrained from imputing
    income to Mother, but in evaluating the financial situation of the parties, determined that a
    reduction in the calculated amount of support was warranted.          I consider the trial court’s
    decision not to impute income, but to deviate from the calculated amount of support instead, as
    18
    an exercise within its discretion under R.C. 3119.23 and R.C. 3119.24. Though I consider the
    trial court’s decision to award Husband a fifty-percent deviation based on the facts in the record
    to be an abuse that discretion, I disagree with the conclusion that he is not entitled to any
    deviation, as the majority concludes. Moreover, I consider the precise calculation of support and
    the determination as to the degree of deviation to be matters best decided by the trial court, not
    ones imposed by this Court. As much as we have stated that “[t]his Court may not ignore the
    fact that a trial court is in a better position to determine the equities of a case in relation to a
    shared parenting plan and the best interest of the children[,]” I believe this is what the majority
    has done in its decision to dictate the exact dollar amount of support to be awarded here, rather
    than simply remand this matter to the trial court for reconsideration of this issue. Hansen v.
    Hansen (Jan. 28, 1998), 9th Dist. No. 2691-M, at *2.
    {¶44} Additionally, I consider the trial court’s order to contain ample findings of fact to
    support its decision to award a downward deviation for the uncovered prescription drug costs for
    one of the children’s asthma medication and other uncovered medical expenses. The evidence
    revealed that those expenses totaled nearly $900 per year, which I would conclude fits well
    within the definition of “extraordinary medical expenses” under R.C. 3119.01(C)(4) (defining
    that term as “any uninsured medical expenses incurred for a child during a calendar year that
    exceed one hundred dollars”). Consequently, I would consider it a permissible adjustment to the
    child support amount under either R.C. 3119.05(F) or R.C. 3119.24(B)(3). Accordingly, I would
    not require any findings beyond that to support the trial court’s deviation in that regard. I would
    reverse, however, on the basis of the indefinite nature of the orthodontia expense accounted for
    in the trial court’s deviation.
    {¶45} For these reasons, I concur in judgment only.
    19
    APPEARANCES:
    PAULETTE J. LILLY, Attorney at Law, for Appellant.
    PATRICK D. RILEY, Attorney at Law, for Appellee.