In Re The Marriage Of Vernon R Blank, Ii, V Amanda Blank ( 2014 )


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  •                                                                                                                                       FILED
    QI#, ZT OF APPEALS
    IN THE COURT OF APPEALS OF THE STATE OF WASHINGT&                                                                                 I S IM Il
    20Ili JAN           2 AM 9: 17
    DIVISION II
    In re the Marriage of:                                                                                                   STA S       Imo'.
    Sij( N   ON
    No. 42959 -4 -II
    VERNON RUSSELL BLANK II,                                                                                                   Y
    I EP " Y
    Respondent,
    V.
    J
    AMANDA L. BLANK,                                                                             UNPUBLISHED OPINION \,
    PENOYAR,              J. —       Amanda Blank and Russell Blank both appeal the trial court' s
    modification of the child support order and the order on postsecondary educational support
    Amandal
    relating           to       their   dissolution.                      contends the trial court rested its                 decisions on
    unreasonable                 or untenable       grounds       when   it: ( 1)   failed to include all Russell' s income when
    calculating his               child support obligation, ( 2)         determined their younger son Ryan was not enrolled
    in high        school          during      certain periods, (   3) did not make Russell pay his full share of their elder
    son        Adam'        s    postsecondary       educational     expenses        at   the   University    of   Idaho, ( 4) ordered that
    Ryan' s postsecondary costs be shared by Ryan, Amanda, and Russell in equal one third shares,
    5) -   failed to - include - Adam' s Sylvan -Learning - Center- expense in Russell' s --postsecondary - -
    educational                 support obligation, and (         6) failed to      award   her    reasonable      attorney fees.   On cross
    appeal Russell argues the trial court rested its decisions on unreasonable or untenable grounds
    when         it: ( 1)       calculated Russell' s net monthly income to include some income from his spouse,
    2) ordered that Russell pay child support for Ryan beyond June 2010, Ryan' s anticipated date of
    graduation                  from high        school, (   3)   required Russell to contribute to Ryan' s                    and Adam' s
    postsecondary education, and ( 4) failed to award him reasonable attorney fees.
    1
    We     use    the      parties'   first   names   for clarity   and   intend     no    disrespect.
    42959 -4 -II
    First, we hold that the trial court erred when it calculated Russell' s income and remand
    for the trial court to include all personal expenses paid by Russell' s business in his income.
    Second, we hold the trial court erred by finding Ryan not enrolled in high school for the months
    of February, March, July, and August 2010 and remand for the trial court to revise Russell' s
    child support obligation.            Third, because the trial court must base the postsecondary educational
    support obligation on the relative income of the parties, we remand for the trial court to
    apportion the two thirds share of Ryan' s postsecondary expenses allocated to Russell and
    Amanda based on their respective incomes. Fourth, we hold the trial court erred when it failed to
    find Russell intransigent and failed to award Amanda reasonable attorney fees and remand for an
    entry   of reasonable           attorney fees for Amanda.           Finally, we award Amanda reasonable attorney
    fees   on appeal.         Regarding the remaining issues, we hold the trial court reasonably exercised its
    discretion when it ordered child support and postsecondary support.
    FACTS
    I.       INITIAL PROCEEDINGS
    Russell          and   Amanda divorced        on   December 29, 1993.            In re Marriage of Blank, No.
    39483 -9, 
    2010 WL 4308204
    ,                 at *   1 ( Wn.   App.   2010).     They have two children, Adam, who was
    born    on   April 17, 1989,         and   Ryan,     who    was    born   on   November 11,       1991.   Blank, 
    2010 WL 4308204
    ,      at *   1.   Russell owns his own photography business, Perler Photography, Inc., which his
    wife,   Leann Blank, helps him                    manage.      On      July    31,    2008,   Russell filed a petition for
    modification of child support,              requesting that the        court (   1)   enter a new order for child support
    payments, (     2)- order repayment or credit for overpaid child support, and ( 3) award alternating
    years   for tax      exemptions      between Russell         and   Amanda. Blank, 
    2010 WL 4308204
    ,              at *   1.   On
    2
    42959 -4 -II
    December 29, 2008, Russell filed a motion for an order setting child support for Ryan, a minor
    child at the time. Blank, 
    2010 WL 4308204
    , at * 1.
    The superior court commissioner issued a letter ruling concluding that Amanda' s income
    was $   4, 738   and   Russell'       s was $   7, 600, making Russell'             s support obligation        for Ryan. $750 per
    month.     Blank, 
    2010 WL 4308204
    ,                at *   1.        The superior court commissioner denied both parties'
    requests   for attorney fees. Blank, 
    2010 WL 4308204
    ,                         at *   1.
    After the trial court denied Amanda' s and Russell' s motions for revision, Amanda
    appealed to this court, arguing that the trial court failed to conduct a de novo review of the record
    before the     commissioner which resulted                    in   an   improper    calculation of     Russell'   s   income. Blank,
    
    2010 WL 4308204
    ,          at *   1.    Amanda further argued that the trial court erred when it did not award
    her   reasonable   attorney fees. Blank, 
    2010 WL 4308204
    ,                           at *   1.   We held that:
    T] he record of the trial court proceedings does not contain the trial court' s
    explanation of its basis for denying Amanda' s motion to revise the final order for
    child support and fails to demonstrate how it calculated [ Russell' s] child support
    obligation. Because the record does not adequately support the trial court' s ruling
    as to [ Russell' s] income, its rulings regarding tax exemptions and attorney fees
    are not supported by substantial evidence....       Accordingly, we vacate the trial
    court' s final order for child support and remand for further proceedings.
    Blank, 
    2010 WL 4308204
    , at * 1.
    II.      PROCEEDINGS ON REMAND
    On remand, the trial court undertook a complete review of all documents, pleadings,
    transcripts, letter     rulings,       and sealed    financial           records.     The trial court also heard reargument
    regarding the original motions for revision filed by each party as to the child support order. The
    trial court reviewed the record before the trial court commissioner de novo and issued a letter
    ruling on March 22, 2011.
    3
    42959 -4 -II
    In the letter ruling, the trial        court     found that Russell'    s   monthly income         was $   7, 708. 12 and
    provided     detailed findings supporting that               number.    The trial court started with Russell' s 2008
    W - income
    2                 with a credit given          for $ 2, 000. 00 for his voluntary             pension payments.         The trial
    court then allocated 25 percent of Leann' s net monthly income to Russell because Russell " has
    discretion to set salary for himself and his spouse [ and] Leann Blank' s salary is higher than
    Russell'   s],    even    though    he   owns   the company."        Clerk' s Papers ( CP)         at    1273.   The trial court
    also found that 50 percent of Perler' s 2008 business expenses, plus a $ 1, 835. 16 shareholder loan,
    should be considered personal expenses of the marital community, less " the $ 250 per bi- weekly
    paycheck reimbursed by Leann Blank to the corporation for personal expenses incurred for the
    benefit   of      the   marital    community," totaling $ 38, 204. 55.                CP   at    1274.     The trial court then
    designated 50           percent of   the $ 38, 204.55 to Russell, for         a   total    of $   19, 102. 28 for the year and
    1, 591. 86       per   month.     The trial court also found that 20 percent of Perler' s monthly vehicle
    expense should be attributed as Russell' s personal expense, in the amount of $165. 24 per month.
    Applying these calculations to the child support worksheet, the trial court found that Russell' s
    net monthly income was $ 7, 708. 12.
    Based on his net monthly income and the child support guidelines in effect as of May
    2009, Russell' s child support obligation for Ryan was $ 755. 16 per month, with an effective date
    of   August 1,          2008.    The percentages set in the child support worksheet were 62 percent for
    Russell     and    38    percent   for Amanda.       The trial court found that the parties were required to pay
    for Ryan' s uninsured medical expenses or other extraordinary expenses at the stated percentages.
    The trial       court   did not   revise   the    commissioner' s   ruling       denying       attorney fees.   Looking
    solely at Russell' s conduct in the current petition and related motions, the trial -court found that
    Russell did        not engage       in fraud   or   intransigence, in   part,     because he had " disclosed over 2000
    M
    42959 -4 -II
    pages     of    financial. documents in             response   to   discovery     requests."     CP   at   1276.       The trial court
    also found that each parry should bear their own fees under RCW 26.09. 140 because Russell did
    2
    not   have the ability to pay the fees                 requested, nor      did Amanda have the             need.       The trial court
    reserved making a decision on medical insurance, postsecondary educational support, and for
    over -
    payment and /or back support until further presentation.
    III.       MOTIONS FOR RECONSIDERATION
    Amanda moved for reconsideration of the trial court' s letter ruling, arguing that the trial
    court (   1)    overlooked          certain    items   when    calculating Russell'       s   2008. income, ( 2)         erred by not
    finding    that Amanda              is   entitled   to attorney fees,     and (   3)   erred by finding that Russell did not
    engage         in fraud   or    intransigence.          The trial court held a hearing on Amanda' s motion for
    reconsideration and            to    enter an order on child support.             The trial court granted Amanda' s motion
    for reconsideration in part and modified Russell' s income slightly to correct a mistake in its letter
    ruling that stated Leann made biweekly payments of $250 to Perler, when she actually made
    semimonthly         payments             of $ 250    to Perler.     This modification, however, did not change the
    monthly child support payment. The trial court denied the remainder of Amanda' s motion.
    Russell moved for reconsideration of (1) the court' s determination that income generated
    by Leann be imputed to Russell in calculating his net monthly income, and ( 2) the orders that
    2 The trial court also found that
    T]he Petition was prompted by and necessitated by the older child reaching the
    age of    majority            and changes    in the law affecting extrapolation. This court finds
    that the Petition             was   brought in   good faith[.]  Finally, this court is also mindful
    that Amanda Blank has made no showing that she actually paid any attorney' s
    fees to Mr. Berry and therefore, has not made the requisite showing of need.
    CP at 1276.
    5
    42959 -4 -II
    require Russell to continue paying any form of child support for Ryan because he is beyond age
    18    or   beyond      what would      have been his       normal graduation     date.    Amanda also moved for a
    determination of postsecondary support for Adam and Ryan.
    At a hearing on the motions, the trial court determined it was appropriate and fair to
    attribute some of        Leann'   s   income to Russell.         The trial court, however, revised the calculation
    used to determine how much of Leann' s income to attribute to Russell and also modified the
    shareholder loan figure considered as income, which resulted in a new child support payment
    3
    amount of $772. 21.
    IV.         RULINGS ON CHILD SUPPORT AND POSTSECONDARY SUPPORT
    On June 15, 2011, the trial court orally ruled Russell was not required to pay child
    support for Ryan for the months of February, March, July, and August 2010 because it found
    Ryan       was   not   enrolled   in high   school      for those    months.   Ryan signed up for Running Start
    classes at Pierce College in January 2010, but the trial court found he was not enrolled because
    he received no credits for the classes and was not otherwise in high school.4 The trial court
    found that Ryan was not enrolled in July and August 2010 because he was 18, he had not
    graduated        from high    school,    and   he    was   not   earning any   credits.       With the exception of the
    months of February, March, July, and August 2010, the trial court also found that Russell must
    3
    To determine of the amount of Leann' s income that should be imputed to Russell, the trial court
    took both Russell' s and Leann' s gross salaries and averaged them to come up with a difference
    of $569. 75 a month. The trial court did not deduct the $ 250. 00 semimonthly payments with the
    new calculation.         The trial court still attributed 25 percent of the business expenses as Russell' s
    personal expenses and          factored in     a $   12, 000. 00 shareholder loan.
    4
    Ryan turned 18       on   November 11, 2009,           which was   the fall term     of   his   senior year.   He would
    have       graduated    in June   of   2010 if he had      graduated on    track.    The trial court noted that Ryan
    struggled academically but that there was no question Amanda was entitled to child support for
    Ryan through his 18th   birthday. So the trial court looked at what Ryan was doing at the end of
    fall term 2009, going into 2010.
    6
    42959 -4 -II
    reimburse Amanda for Ryan' s medical expenses, except for chiropractic expenses, based on the
    percentage rate specified on the child support worksheet.
    Regarding Ryan' s high school education expenses, the trial court determined Russell did
    not have to reimburse any of the Pierce College Running Start fees because Ryan did not pass
    any     class or receive     any    credit at    Pierce College.           The trial court determined that Russell must
    reimburse Amanda for bookstore and other charges for Ryan' s Running Start classes at Clover
    Park     at   the   percentage rate       specified on       the   child   support worksheet.    The trial court required
    Ryan to share in the cost of the tools Amanda purchased for his Clover Park classes at a one-
    third share, with the remaining two -thirds being shared between Russell and Amanda at the
    percentage rate.          Regarding Ryan' s postsecondary support, the trial court held that Ryan should
    contribute to the cost of his postsecondary education and allocated one -third of the expense of
    his AA degree to Ryan, one -third to Russell, and one -third to Amanda based on the standards set
    in RCW 26. 19. 090. The trial court further noted that Russell' s postsecondary support obligation
    was contingent on Ryan maintaining good academic standing according to the institution.
    The trial court then addressed medical expenses and postsecondary support for Adam.
    The trial court ruled the amount Russell already paid toward Adam' s semester at the University
    of   Idaho in the fall      of   2008, for   which      he   received no credits, was adequate.        The trial court also
    did not order support for the 2009 winter and spring quarters at Pierce College because Adam
    was not in good academic standing because his cumulative grade point average was less than a
    2. 0.    Adam had improved by fall of 2009 and, although ordered retrospectively, the trial court
    ordered postsecondary support beginning in the fall of 2009 with Adam, Russell, and Amanda
    each contributing one -third. Absent extraordinary circumstances, the trial court held this support
    was     to    end   in the spring   of   2012,   when   Adam       would    turn 23.   The trial court also ordered Russell
    7
    42959 -4 -II
    to pay one -third of the past unreimbursed medical expenses, except chiropractic and massage
    expenses,      for the     months   Russell    must   pay postsecondary          support.    Going forward, however,
    Russell had no obligation to pay unreimbursed medical expenses unless it was an extraordinary
    expense.
    V.          FURTHER MOTIONS FOR RECONSIDERATION
    Amanda moved for reconsideration of the trial court' s June 15, 2011 oral ruling arguing
    that ( 1)   Ryan had been continuously           enrolled      in high   school since   he   was   18, ( 2) the trial court
    erred   in excluding        chiropractic    and massage        treatment   as   a reimbursable     expense, (   3) the trial
    court erred when it looked at postsecondary support from the vantage point of the June 2011
    evidentiary hearing, rather than from August 1, 2008, and ( 4) the trial court erred when it ruled
    that postsecondary education and healthcare expenses would not be based on each party' s share
    of their combined monthly incomes.
    The trial    court   held   a   hearing    on   August 5,      2011 regarding Amanda' s motion for
    reconsideration and entered an amended                 final   order of child support on      September 8, 2011.        The
    trial court did not reconsider the four months ( February, March, July, and August 2010) it did not
    allow child support          for Ryan because "       enrollment is something more than just simply signing
    up."    CP    at   2120.    The trial court, however, allowed unreimbursed medical expenses for those
    months,       including     chiropractic      expenses.        Going forward, the trial court believed it was
    appropriate to allocate some postsecondary support to Ryan and thus did not reconsider its
    decision to allocate one -third to Ryan, one -third to Russell, and one -third to Amanda.
    The trial court did not reconsider its decision that Russell was not obligated - make any
    to
    further payment for Adam' s semester at the University of Idaho or his first two quarters at Pierce
    College. However, because the               order on   Adam' s postsecondary         support was retroactive,      the trial
    42959 -4 -II
    court did reconsider its decision and ordered that only Russell and Amanda share in Adam' s
    postsecondary      expenses     based     on   the   proportionate rate.     Going forward, until Adam turned 23,
    the trial   court ordered      that the   share remain proportionate             between Russell         and   Amanda.   The
    trial court also allowed Russell to get a credit for any class that he paid for that Adam withdrew
    from or had to retake.
    Russell moved for reconsideration of the September 9, 2011 order arguing that the June
    15, 2011      order required     him to pay approximately $ 9, 000 to Amanda and the amended order
    required      him to pay      an additional $        20, 000,   which   he did    not   have.    Russell also argued that
    Amanda included         a $   4, 300 Sylvan Learning Center expense in the judgment, which the trial
    court   did   not approve.      The trial court denied Russell' s motion for reconsideration except that it
    held Russell      was   not    responsible      for the Sylvan          Learning      Center    expense.    Amanda timely
    appealed and Russell timely cross appealed.
    ANALYSIS
    I.        STANDARD OF REVIEW
    We review a trial court' s modification of child support to determine if the trial court' s
    decision rests on unreasonable or untenable grounds. In re Marriage ofMcCausland, 
    159 Wn.2d 607
    , 615 -16, 
    152 P. 3d 1013
     ( 2007) (           quoting In re Marriage ofLeslie, 
    90 Wn. App. 796
    , 802 -03,
    
    954 P. 2d 330
     ( 1998)).        We also review the trial court' s modification to determine if it is based on
    an erroneous view of the law. In re Marriage of Choate, 
    143 Wn. App. 235
    , 240, 
    177 P. 3d 175
    2008) ( quoting Wash. State Physicians Ins. Exch. & Ass' n                      v.   Fisons   Corp.,   
    122 Wn.2d 299
    , 339,
    
    858 P. 2d 1054
     ( 1993)).      Further, the trial court' s findings of fact must be supported by
    substantial     evidence.      In re Marriage of Schumacher, 
    100 Wn. App. 208
    , 211, 
    997 P.2d 399
    2000).       Substantial evidence is that which is sufficient to persuade a fair -
    minded person of the
    7
    42959 -4 -II
    truth of the declared        promise.     In re Marriage of Hall, 
    103 Wn.2d 236
    , 246, 
    692 P. 2d 175
    1984).    We may not disturb findings of fact supported by substantial evidence even if there is
    conflicting      evidence.    In   re   Marriage of Lutz, 
    74 Wn. App. 356
    , 370, 
    873 P. 2d 566
     ( 1994)
    quoting Henery v. Robinson, 
    67 Wn. App. 277
    , 289, 
    834 P.2d 1091
     ( 1992)).
    II.       RUSSELL' S 2008 INCOME
    Amanda argues the trial court erred when it failed to include all Russell' s income when
    calculating his share of the child support obligation. Specifically, she argues the trial court erred
    1)   by treating    only 25    percent    of   Perler'   s   business    expenses    as   Russell'   s   income, ( 2) when
    calculating the amount of shareholder loans from Perler that should be included in Russell' s
    income, and ( 3) by disregarding Russell' s unreported cash. Russell does not directly respond to
    these arguments and instead contends the trial court erred by imputing Leann' s income to him
    and by attributing Perler' s business expenses as his personal expenses in violation of RCW
    26. 19. 071.
    A.        Russell' s Personal Expenses
    Russell admitted that Perler paid certain personal expenses for him and Leann. Amanda
    argues that because Perler is Russell' s separate property, the trial court erred when it determined
    that only half of Russell' s and Leann' s personal expenses that Perler paid should be attributed to
    Russell    as   his income.     Thus, Amanda argues 100 percent of what the trial court stated were
    personal    expenses     should     be   considered       Russell'   s   income.     Russell does not directly refute
    Amanda' s argument and instead responds only that the trial court erred by failing to state which
    expenses        it deemed    personal    expenses.        Because Perler. is Russell'         s   separate    property,   100
    percent of the personal expenses paid by this business should be treated as his income.
    10
    42959 - -II
    4
    When determining a parent' s child support obligation, the trial court must consider all
    income      and resources of each parent' s                household.        RCW 26. 19. 071( 1).            The trial court should
    consider only the income of the parents of the children whose support obligation is at issue and
    should    not     include the income             of a     new     spouse    in its   calculation         of gross   income.        RCW
    26. 19. 071( 1), (      4).    A parent' s separate property and the profits from that property remain that
    parent' s   separate          property   so   long   as   it   can   be traced     and   identified.       RCW 26. 16. 010; In re
    Marriage of Chumbley, 
    150 Wn.2d 1
    , 6, 
    74 P. 3d 129
     ( 2003).                                   If the parent is a business owner
    and   has    a    business "        expense    account[]       which     do[ es]   more than actually reimburse for true
    business expenses" then the parent business owner has an increased ability " to pay maintenance
    because the       owner        is   spared   from paying the[]        expenses on a personal             basis [ and]   ... [   t]here are
    a number of such items buried in business financial statements that create factual and
    discretionary          issues."     20 KENNETH W. WEBER, WASHINGTON PRACTICE: FAMILY & COMMUNITY
    PROPERTY LAW § 34. 10, at 370 ( 1997).
    Here, the trial court reviewed Amanda' s declaration that identified which of Perler' s
    expenses         she    determined       or    speculated       were     actually    personal       expenses,     Leann' s response
    declaration agreeing that some expenses were personal but disputing others, and all the submitted ,
    financial documents.                From the declarations and documents, the trial court found it " appropriate
    to designate 50 [ percent] of the 2008 identified expenses as personal, after first subtracting the
    250 per bi- weekly paycheck reimbursed by Leann Blank to the corporation for personal
    5
    expenses      incurred for the benefit            of   the     marital   community. "          CP   at   1274.   After including an
    annualized shareholder loan, the court found the amount of personal expenses charged to the
    5
    The trial court later corrected it calculation to reflect $250. 00 semi -monthly payments instead
    of $250. 00 bi- weekly payments.
    11
    42959 -4 -II
    business       for    2008    was $      38, 204. 55    and    that $      19, 102. 28 represented Russell' s one half
    community           share   of   these expenses,        for   a   value    of $    1, 591. 86 per month business income
    imputable to Russell."            CP at 1274.
    But the character of property as separate or community is established at the point of
    acquisition.         RCW 26. 16. 010; In re Marriage of White, 
    105 Wn. App. 545
    , 550, 
    20 P. 3d 481
    2001).       Russell owned Perler as his separate property before his marriage to Leann and thus
    it                               Russell'                                 The trial court
    Perler    and    any income               generates     remains                 s    separate    property.
    committed an error 'of law by attributing 50 percent of the personal expenses to Leann. Thus we
    remand for the trial court to attribute 100 percent of the personal expenses to Russell' s income.
    Additionally, although the trial court did not specifically identify each and every expense it
    found to be a personal expense, it completed a thorough review of the available documents and
    determined it was appropriate to designate 50 percent of the business expenses as personal.
    Because the trial court properly exercised its discretion, we do not disturb that decision.
    B.          Leann' s Income Treated as Russell' s
    Russell argues the trial court erred by imputing some of Leann' s income to him in
    violation of         RCW 26. 19. 071.        Russell incorrectly argues the trial court imputed 25 percent of
    Leann'    s   income to him.             The trial court initially allocated 25 percent of Leann' s income to
    Russell, but after Russell moved for reconsideration, the trial court modified its calculation and
    instead averaged Russell' s and Leann' s gross salaries to come up with a difference of $569. 75 a
    month which it allocated to Russell.
    Here, the trial court noted that Leann had no obligation to support Ryan, but also found
    that Russell had " discretion to             set [   the] salary   for himself       and [   Leann]"   and Leann' s salary was
    higher than his, "       even     though    he   own[ ed]   the company .... [           T] herefore, [ it was] appropriate to
    12
    42959 -4 -II
    consider     Leann'    s   salary in    determining the       amount of [Russell' s]          income." CP      at   1273. The trial
    court   then      allocated $   569. 75    of   Leann'   s   salary   a month          to Russell.   The trial court found that
    Leann should earn a salary because she performed services for Perler on a full -ime basis, but
    t
    that it was appropriate to consider her income in calculating Russell' s child support obligation
    because Russell set her salary higher than his,                   even          though he owned the company.             Allocating
    569. 75 to Russell' s income made his and Leann' s respective salaries equal, which the trial court
    found to be a fair method of calculation.
    The trial        court   did    not    improperly      impute Leann' s income to Russell,                    but merely
    allocated what was           realistically Russell'      s   income        as   the   owner of   Perler. Because the trial court
    properly exercised it discretion and its decision is not manifestly unreasonable, we hold the trial
    court did not err when allocating a portion of Leann' s income to Russell.
    C.          Shareholder Loan Calculation
    Amanda next argues the trial court erred by calculating the amount of the shareholder
    loans from Perler that             should     have been included in Russell'                s net    monthly income.       Amanda
    states that between July 14, 2068 and December 14, 2008, the balance of shareholder loans
    Russell took increased $           12, 025. 90 and that the court divided this amount over 12 months when it
    should      have divided it        over   5   months.        Thus, Amanda maintains the sum of $2, 405. 18, rather
    than $ 1,   051. 00, per month should have been included in Russell' s net monthly income.
    Other than to state that the trial court must consider all income and that the trial court
    made a " clerical error,"          Amanda provides no legal support for her contention that the shareholder
    loan    should      be     calculated     over    5   months     versus          12.    Because Amanda failed to provide
    meaningful          argument       or   legal    support     for this       argument,      we    need   not   consider    it.   RAP
    10. 3( a)( 6).
    13
    42959 -4 -II
    D.         Unreported Cash
    Finally, Amanda argues the trial court erred by disregarding Russell' s unreported cash.
    Again, other than to state the trial court must consider all income, Amanda provides no legal
    support for her argument that the trial court should have included this alleged unreported cash in
    Russell'   s    income.      The trial court undertook a careful and complete review of all documents,
    pleadings, transcripts, letter rulings, and sealed financial records; heard re- argument from the
    parties;   and reviewed        the   record   before the trial   court commissioner.       The trial court also heard
    argument and reviewed            declarations regarding Russell'       s alleged unreported cash.        Because the
    trial court had discretion to weigh the conflicting evidence presented and its decision does not
    rest on unreasonable grounds, we hold the trial court did not err by not including the alleged
    unreported cash in Russell' s income.
    III.       RYAN' S ENROLLMENT IN HIGH SCHOOL
    The    relevant provision      in the    child   support order   states "[   s] upport shall be paid: until
    Ryan reaches the age of 18 or as long as he remains enrolled in high school, whichever occurs
    last."     CP   at   2027.   The parties dispute the application of this simple provision in two specific
    time     periods.     Russell also maintains that Ryan refused to take affirmative steps to complete his
    high school education on time, and thus at age 18, Ryan was no longer dependent and became
    emancipated.
    A.         February and March 2010
    The trial court found that although Ryan had signed up for Running Start classes in
    January 2010, he was not enrolled in high school in February and March 2010 because he
    received no credits for his Running Start classes and was not otherwise in high school.
    Specifically, the trial court stated " I believe that enrollment is something more than just simply
    14
    42959 -4 -II
    signing up."      CP   at   2120. But a Bethel public schools student records employee authored a letter
    on July 1, 2011 verifying that Ryan had been continuously enrolled in high school since January
    27, 2009.       Although Ryan received no credit for one class and failed the other in the months of
    February and March 2010, he was enrolled in high school classes and his status as a high school
    6
    student     remained        the    same     for those    months.        Thus, the trial court' s decision to suspend
    Russell' s child support payments for those months because Ryan received no credits for his high
    school classes was based on unreasonable grounds.
    B.        July and August 2010
    The trial court also found that Ryan was not enrolled in July and August 2010 because he
    was 18, had not yet graduated from high school, was not earning any credits, and was not making
    any    significant progress          towards his high       school      degree.    If Ryan had graduated on track, he
    would have graduated in June 2010. After the 2010 summer break, however, Ryan continued his
    high school classes and the student records employee stated that Ryan was continuously enrolled
    in high     school    since       January    27, 2009.    Further, the child support order requires that Russell
    make payments          every      month and     does    not allow      for   abatement   during   the   summer months.    See
    In   re   Marriage of Jarvis, 
    58 Wn. App. 342
    , 347, 
    792 P. 2d 1259
     ( 1990) (             holding that the trial
    court erred when it modified the child support decree to eliminate child support payments during
    the summer months).
    Because the record indicates that Ryan remained continuously enrolled in high school
    beginning in January 2009 through December 2011, the trial court' s decision to suspend child
    support payments in July and August 2010 because Ryan was not earning any credits during the
    6
    Additionally, a successful, eventual outcome is not required for a student to be " enrolled" under
    the ordinary meaning of the term.
    15
    42959 -4 -II
    summer     break from         school      is based    on   unreasonable      grounds.      Accordingly, we reverse and
    remand for the trial court to modify the child support order to reflect that Ryan was enrolled in
    high school during February, March, July, and August 2010.
    C.           Child Support Payments after Ryan' s expected date of graduation
    Russell maintains that when Ryan turned 18 in November 2009, he was no longer
    dependent and became emancipated, and thus the trial court erred when it ordered him to
    continue child support payments for Ryan beyond Ryan' s anticipated date of graduation in June
    2010.     Amanda responds that Russell was obligated to continue his child support payments
    because Ryan was still a dependant and Russell' s obligation was conditioned on whether Ryan
    was still enrolled      in high     school.       We affirm because the parties agreed in writing to extend their
    child support obligations beyond Ryan' s 18th birthday, as long as he remained in high school.
    RCW 26. 09. 170( 3)             provides     that: "   Unless otherwise agreed in writing or expressly
    provided in the decree, provisions for the support of a child are terminated by emancipation of
    the   child or   by   the   death   of   the   parent obligated   to   support   the   child."   See also In re Marriage of
    Gimlett, 
    95 Wn.2d 699
    , 703 -05,              
    629 P. 2d 450
     ( 1981).              For the purposes of this statute,
    emancipation refers          to the   child    reaching the     age of   majority - 18.     Gimlett, 
    95 Wn.2d at 702
    .
    The child support order here specifically provides for child support payments after
    emancipation —         it requires Russell to continue payments until Ryan reaches 18 or graduates from
    high    school, whichever           is later. The child support order does not require that Ryan graduate in
    7 To support her argument, Amanda relies on Kruger v. Kruger, 
    37 Wn. App. 329
    , 332, 
    679 P. 2d 961
     ( 1984).      Amanda' s citation to this case is misplaced because Kruger held the trial court did
    not err by calculating child support arrearage to include the time between the children' s 18th and
    21st birthdays in which they were enrolled in full -ime programs of higher education, whereas
    t
    here the parties are arguing about Russell' s obligation of child support while Ryan is still in high
    school between his 18th and 21 st birthday.
    16
    42959 -4 -II
    four   years      or   on    time to   continue       receiving     child   support payments.          Nor does the order base
    Russell'   s child support obligation on a                  determination      of   Ryan'   s   dependency.     Instead, the order
    requires      that Russell          continue     making       child   support   payments "        as   long   as [   Ryan]   remains
    a
    enrolled      in high       school."       CP   at   2027.    Thus, during the time Ryan remained enrolled in high
    school,    Russell          was required    to continuing making            child support payments            for Ryan.      The trial
    court properly exercised its discretion when it ordered Russell to continue making child support
    payments for Ryan through December 2011.
    D.            Unreimbursed Extraordinary Health Care Expenses
    Russell also argues the trial court erred when it ordered him to contribute to Ryan' s
    unreimbursed extraordinary health care expenses after November 2009 ( when Ryan turned 18) or
    June 2010 ( when Ryan was supposed to graduate from high school) because ( 1) Ryan was no
    longer    a   dependent, ( 2) the trial court never determined the reasonableness or necessity of the
    costs, and ( 3) the trial court never addressed Russell' s ability to contribute to the health care
    expenses.      9 We hold the trial court properly exercised its discretion when ordering Russell to pay
    a portion of Ryan' s unreimbursed extraordinary health care expenses after June 2010 because
    RCW 26. 19. 080 requires that parents share paying their child' s health care expenses and a
    determination of the reasonableness or necessity of the expenses is discretionary.
    RCW 26. 19. 080( 2)             provides       that "[   m] onthly health care costs shall be shared by the
    parents       in the        same    proportion       as   the basic    child   support      obligation."      RCW 26. 19. 080( 4)
    8 The parties' discussion of dependency, therefore, is irrelevant to a determination of Russell' s
    child support obligation for Ryan beyond the date of Ryan' s anticipated graduation in June 2010.
    9 Russell also assigned error to the trial court' s order for him to pay a portion of Adam' s
    unreimbursed extraordinary health care expense. However, he devoted no portion of his briefing
    and    offered         no   legal   support     for this     argument.       Thus, we need not consider it under RAP
    10. 3( a)( 6).
    17
    42959 -4 -II
    provides     that "[   t] he court may exercise its discretion to determine the necessity for and the
    reasonableness of all amounts ordered              in   excess of   the basic   child support obligation."        The child
    support      order     at   issue    here   requires    that   Russell " pay      63. 4 [   percent]     of   unreimbursed
    extraordinary health care expenses for Ryan, if monthly medical expenses exceed 5 [ percent] of
    the basic support obligation from worksheet line 5 for Ryan, until he graduates from high
    school."     CP   at   2029.    Thus, in    accordance with         RCW 26. 19. 080( 2), the trial court determined
    that while Russell still had a child support obligation for Ryan, he would also have an obligation
    to pay unreimbursed extraordinary health care expenses. As previously discussed, the trial court
    properly ordered that Russell was required to pay child support for Ryan beyond his anticipated
    date   of graduation.        Because Ryan was still in high school and the trial court' s order complies
    with RCW 26. 19. 080, we hold the trial court properly exercised its discretion when ordering
    Russell to pay his proportionate share of Ryan' s unreimbursed extraordinary health care
    expenses.
    IV.       POSTSECONDARY SUPPORT FOR RYAN AND ADAM
    Russell next argues that the trial court erred by ordering him to contribute to Ryan and
    Adam'    s   postsecondary          educational   support.     The child support order in this case has always
    provided     that "[   t] he parents shall pay for the post secondary educational support of the children.
    Post secondary         support provisions will          be decided    by   agreement or      by   the   court."   CP at 456
    December 3, 2004            child support order).        Russell did not petition to modify the postsecondary
    support provision.           Instead, he specifically noted that the child support order requires him and
    Amanda to pay postsecondary support, but that he and Amanda were not able to reach an
    agreement.        Accordingly, as the trial court noted and Russell acknowledged, Russell was
    required to pay postsecondary support for both Adam and Ryan, but the amount of the payments
    18
    42959 -4 -II
    and how long Russell was required to make the payments were to be decided by the court
    because Russell and Amanda were not able to reach an agreement.
    A.        Postsecondary Educational Support Obligation
    The trial court has broad discretion to order support for postsecondary education.
    Childers    v.   Childers, 
    89 Wn.2d 592
    , 601, 
    575 P. 2d 201
     ( 1978);               see also In re Marriage of
    Newell, 
    117 Wn. App. 711
    , 718, 
    72 P. 3d 1130
     ( 2003);       In re Marriage ofKelly, 
    85 Wn. App. 785
    ,
    795, 
    934 P. 2d 1218
     ( 1997).          RCW 26. 19. 090( 2) gives the trial court discretion to determine how .
    long to award postsecondary educational support and provides a non -exhaustive list of factors to
    consider:
    Age of the child; the child' s needs; the expectations of the parties for their
    children when the parents were together; the child' s prospects, desires, aptitudes,
    abilities or disabilities; the nature of the postsecondary education sought; and the
    parents' level of education, standard of living, and current and future resources.
    To continue receiving postsecondary educational support:
    The child must enroll in an accredited academic or vocational school, must be
    actively pursuing a course of study commensurate with the child's vocational
    goals, and must be in good academic standing as defined by the institution.
    RCW 26. 19. 090( 3).      If the child fails to comply with these conditions, the parent' s postsecondary
    educational support obligation is automatically suspended for the period or periods in which the
    child   fails to comply. RCW 26. 19. 090( 3).. Additionally, the trial court should not order payment
    of postsecondary educational support beyond a child' s 23rd birthday, except in exceptional
    circumstances. RCW 26. 19. 090( 5).
    Russell contends the trial court failed to address all the factors listed in RCW 26. 19. 090
    and   thus the postsecondary          educational   support     order   is improper.   The trial court, however,
    specifically     noted   that   it   considered   the   factors from RCW 26. 19. 090( 2)      when making its
    19
    42959 -4 -II
    postsecondary           educational support order.                 And although the trial court did not make extensive
    findings on the record as to each factor, RCW 26. 19. 090 sets forth no requirement that the trial
    court   explicitly           consider   the   factors   on   the   record.    In   re   Marriage of Cota, _         Wn. App. ,
    
    312 P. 3d 695
    , 699 ( 2013).                Moreover, "[ w] e must presume that the court considered all evidence
    before it in     fashioning          the   order [ on   postsecondary         education expenses]."          Kelly, 85 Wn. App. at
    793.    Thus, the trial court did not err by not explicitly entering findings as to each factor listed in
    RCW 26. 19. 090( 2).
    1.           Ryan
    The trial       court ordered      Russell to     contribute     to Ryan'      s   AA degree.    The trial court found
    that Ryan had a plan and was at Clover Park. The trial court further stated Ryan " has a vocation
    in   mind, and     that is       a       year degree.
    two -                    It appears to be commensurate with the child' s abilities
    and    the    child' s prospects.             He, so far, has had trouble with attendance and, therefore, trouble
    getting      credits,    but academically he'           s    doing   well or at     least   appropriate,     appropriately."   CP at
    2064.        Because Ryan had yet to begin his postsecondary education, the trial court properly
    exercised its discretion when it ordered Russell to contribute to Ryan' s postsecondary education
    subject to Ryan' s compliance with RCW 26. 19. 090 and maintaining good academic standing
    according to the institution.
    2.           Adam
    Russell contends that his postsecondary support obligation for Adam should have been
    suspended from January 2009 through the entry of the trial court' s final order in December 2011
    because Adam " was never in good academic standing as defined by the institution and was never
    a    full time    student."          Resp' t' s   Br.   at   31.    We disagree because Adam was in good academic
    Pill
    42959 -4 -II
    standing     with      Pierce College,       as     required   by   RCW 26. 19. 090( 3),           beginning in spring quarter
    2009.
    Here, the trial court did not order postsecondary support for the 2009 winter and spring
    quarters at Pierce College because Adam was not in good academic standing with Pierce
    College. But in fall 2009 Adam obtained a 4. 0 grade point average and increased his cumulative
    grade point        average     above    a   2. 0.    Thus, the trial court ordered Russell to pay postsecondary
    support for Ryan beginning in fall of 2009 through spring of 2012 ( when Adam would turn 23),
    as   long    as   he   remained    in   good academic           standing.      The trial court also ordered that Russell
    would get a credit for any class for which he paid that Adam withdrew from or had to retake.
    Pierce College defines           good academic            standing   as: "    Any student who earns 5 or more
    credits for each quarter in which they are enrolled, and maintains a 2. 0 or better cumulative grade
    point average will        be    considered      in   good academic          standing     at   Pierce College."   CP at 1784. On
    July 6, 2011, the director of student success at Pierce College authored a letter noting that " Adam
    has maintained a 2. 0 or better cumulative grade point average beginning Spring Quarter 2009
    and   has been in        good academic            standing     with   the   college      since   Spring   Quarter 2009."   CP at
    1879.       Because the trial court' s order complies with RCW 26. 19. 090 and Pierce College' s
    definition of good academic standing, we determine the trial court properly exercised its
    discretion when ordering postsecondary educational support for Adam.
    B.         Amount of Postsecondary Educational Support Ordered
    Amanda argues the trial court erred ( 1) by holding that the costs of postsecondary support
    for Ryan be shared by Amanda, Russell, and Ryan in equal one -third shares, and ( 2) by refusing
    to make Russell pay his full share of postsecondary support for Adam' s first semester at the
    University        of   Idaho.     We hold the trial court' s decision to apportion one -third of Ryan' s
    21
    42959 -4 -II
    postsecondary educational expenses to Ryan was a proper exercise of its discretion, but remand
    for the trial court to apportion the remaining two -
    thirds between Russell and Amanda based on
    their   respective net   incomes.    Additionally, we hold the trial court' s decision that Russell is not
    required to pay any more on Adam' s fall 2008 semester was a proper exercise of its discretion.
    1.        Ryan
    Regarding the order that Ryan contribute one -third to his postsecondary education,
    Amanda provides no authority that the trial court erred when apportioning some of the
    postsecondary educational expense to Ryan. When ruling on postsecondary educational support
    for Ryan, the trial court stated that it is important for a child to be invested in his own education.
    Further, because the order is prospective, the trial court noted that Ryan still has the opportunity
    to get grants, apply for financial aid, and seek part-time employment. We hold that the trial court
    properly exercised its discretion when apportioning some of the postsecondary education
    expenses to Ryan.
    Regarding Russell and Amanda' s contribution, we hold that the trial court' s decision to
    apportion one -third to Amanda and one -third to Russell is based on an erroneous view of the
    law.     Although RCW 26. 10. 090( 1)          states the child support schedule is advisory and not
    mandatory in postsecondary           educational     support,   Division I held that " postsecondary support
    must    be   apportioned    according to the   net   income     of   the   parents as   determined   under []   chapter
    26. 19 RCW]."         In   re   Marriage of Daubert, 
    124 Wn. App. 483
    , 505, 
    99 P. 3d 401
     ( 2004),
    abrogated on other grounds           by   McCausland, 
    159 Wn.2d 607
    .              Accordingly, we remand for the
    trial court to apportion the remaining two -
    thirds of Ryan' s AA degree expenses to Amanda and
    Russell based on their respective incomes.
    22
    42959 -4 -II
    2.           Adam
    The trial   court   found that Russell'   s$   3, 275. 00 contribution to Adam' s fall 2008 semester
    at    the   University    of    Idaho,   in   which   he   received     no    credits,    satisfied his obligation for
    postsecondary educational support for that semester. Amanda argues the trial court' s decision is
    contrary to RCW 26. 19. 090( 3) because generally a parent pays for college and its related costs at
    the beginning of the quarter or semester and no one knows at that time if the student will meet
    the   academic requirements of           RCW 26. 19. 090( 3).      Despite Russell' s request that Adam attend a
    community college or in - tate university, Adam, with Amanda' s support, chose to attend the
    s
    University of Idaho. Adam did not succeed at the University of Idaho and received no credits for
    the   classes   he took; thus, he decided to transfer to Pierce College.                   Because the trial court has
    broad discretion to order what is fair and necessary for postsecondary education, we do not
    disturb the trial court' s order regarding Russell' s obligation to contribute to Adam' s fall 2008
    semester. See Childers, 
    89 Wn.2d at
    601 -02.
    V.          SYLVAN LEARNING CENTER EXPENSE
    Amanda argues the trial court erred by not including the cost of Adam' s tutoring at
    Sylvan Learning Center in his postsecondary educational support. Russell did not respond to this
    argument.
    The trial court has broad discretion to order what is fair and necessary regarding
    postsecondary       support.      Childers, 
    89 Wn.2d at
      601 - 02;   Kelly,. 85   Wn.   App.   at   795.   The trial
    court may include expenses that are sufficiently related to the child' s postsecondary education.
    Kelly, 85 Wn. App. at 795.
    The trial court orally ordered that Russell contribute to Adam' s postsecondary support on
    June 15, 2011; however, for reasons that are not clear, the paper order reflecting the June 15,
    23
    42959 -4 -II
    2011   oral   ruling   was not signed until       August 5, 2011.           In between the oral ruling and the signing
    of the order, Amanda added the Sylvan Learning Center expense to Adam' s post secondary
    educational expenses, which neither Russell nor the trial court noticed until after signing the
    order. After a hearing on December 9, 2011, the trial court ordered that Russell was not required
    to contribute to the Sylvan Learning Center expense and stated,
    I realize that it really is related to his education, but the fact is he' s been in college
    for three     and a   half   years   already. The father has — I
    ordered him to pay expenses
    going back to the beginning, and this is an extraordinary expense that was
    incurred unilaterally by the mother without any consultation, without any input,
    and I' m not going to order him to contribute toward it.
    Report   of   Proceedings ( Dec. 9, 2011)          at   33.    Because the trial court has broad discretion to order
    what support it finds fair and necessary, the trial court properly exercised its discretion when
    deciding not to include the Sylvan Learning Center expense in Russell' s obligation because it
    was an extraordinary expense that Amanda incurred without seeking input from Russell.
    VI.      REASONABLE ATTORNEY FEES
    Amanda argues the trial court erred by failing to award her reasonable attorney fees and
    expenses due to Russell' s intransigence. We hold the trial court erred by finding Russell did not
    engage in intransigence and remand for a determination of reasonable attorney fees for Amanda.
    The decision to award attorney fees is within the trial court' s discretion. In re Marriage
    of Knight, 
    75 Wn. App. 721
    , 729, 
    800 P. 2d 71
     ( 1994).             The party challenging the trial court' s
    decision bears the burden of proving the trial court exercised its discretion in a way that was
    clearly   untenable or       manifestly      unreasonable."         Knight, 75 Wn. App. at 729.
    Amanda contends the trial court erred by refusing to look at past history and prior court
    findings      of   intransigence.     The trial court may award fees under RCW 26. 09. 140 if one spouse's
    intransigence        caused    the   spouse   seeking    a    fee   award   to   require additional   legal   services.   In re
    24
    42959 -4 -II
    Marriage of Crosetto, 
    82 Wn. App. 545
    , 563, 
    918 P. 2d 954
     ( 1996).            A parent is intransigent
    where   he   produces "   conflicting information about his income and, by his actions, force[ s the
    other parent]   to   conduct    intense     discovery,   which     increase[   s]   her legal bills."   In re Marriage of
    Mattson, 
    95 Wn. App. 592
    , 605, 
    976 P. 2d 157
     ( 1999).                If intransigence is established, the
    financial resources of the spouse seeking the fees are irrelevant. Crosetto, 82 Wn. App. at 564.
    The trial court found, based solely on Russell' s conduct in connection with the instant
    petition for modification and its related motions, that Russell did not engage in intransigence.
    The trial court based its decision, in part, on the fact that Russell disclosed over 2, 000 pages of
    financial documents in        response      to   discovery   requests.   The trial court further noted that Russell
    acknowledged that he paid some personal expenses through Perler, but that he fully disclosed all
    his financial information; thus, even though he misstated his income, Russell was not attempting
    to defraud the court because he provided all the information the court needed to determine his
    income.
    The trial     court    erred   by    not   finding   Russell intransigent.          In two prior proceedings,
    Russell engaged in behavior similar to the instant case by misreporting his income, paying his
    personal expenses through his business, and turning over voluminous financial records requiring
    Amanda and the court to incur additional costs and time to determine Russell' s true income.
    Specifically, in 2004 the trial court stated,
    Yes. I know that, Mr. Blank, there' s a lot of talk about the production of
    two banker' s boxes of documents being produced, but I was struck by the fact that
    many of the things I was interested in there was just no documentation for.
    There was even difficulty answering simple questions as to what Mr.
    Blank'   s   salary   was.   I just think that the production of voluminous material is not
    persuasive.      Having practiced insurance defense for a number of years, I certainly
    am not swayed         by   volumes of materials.           It' s the quality that' s given that matters
    and relevance that matters.
    25
    42959 -4 -II
    CP at 442. Russell' s behavior in the current proceeding was substantially similar to the behavior
    the trial       court   twice previously found to be intransigent.                    In all three cases his behavior was
    intransigent.           Russell' s disclosure to the trial court that he used his business to pay personal
    expenses and providing 2000 pages of financial documents did not cure his intransigence.
    In the instant         case,_Russell      initially   reported   his   net   monthly income   as $   5, 500. 00.   After
    an appeal to this court and multiple hearings and motions on remand, the trial court determined
    Russell'    s   income     was     actually $ 8, 195. 08, and after this appeal his income will increase further.
    Russell' s practice of misreporting his income and then providing substantial financial documents
    for Amanda         and    the trial   court   to sort through to determine            his true income is intransigent. See
    Mattson, 95 Wn. App. at 605 ( where a parent provides conflicting information about his income,
    forcing his former spouse to incur increased legal fees to conduct intense discovery, is evidence
    of   intransigence).         Accordingly, we remand for the trial court to enter a finding that Russell was
    intransigent and award Amanda reasonable attorney fees for her increased legal fees due to
    Russell' s intransigence. 10
    VII.       ATTORNEY FEES ON APPEAL
    Amanda         and     Russell   request     attorney fees     under    RCW 26. 09. 140     and    RAP 18. 1.      We
    have discretion to order a party to pay for the cost of maintaining the appeal and attorney fees in
    addition        to statutory      costs.    RCW 26. 09. 140.          When awarding attorney fees, we examine the
    arguable merit of           the   issues    and   the   parties'   financial   resources.   In re Marriage of Griffin, 
    114 Wn.2d 772
    , 779, 
    791 P. 2d 519
     ( 1990).                       In order to receive attorney fees, the parties must file
    financial        affidavits with      the   court no      later than 10 days before         oral   argument.     RAP 18. 1( c).
    io The trial court should award only such fees as are reasonable. The amount of Amanda' s claim
    for attorney fees appears on its face to be unreasonable in these circumstances.
    26
    42959 -4 -II
    Here, Russell failed to file a financial affidavit on time, which precludes an attorney fee award.
    Amanda filed her financial affidavit and after careful review, we find she exhibited sufficient
    financial need and grant her reasonable attorney fees on appeal.
    We remand to the trial court for further proceedings consistent with this opinion.
    A majority of the panel having determined that this opinion will not be printed in the
    Washington Appellate Reports, but will be filed for public record in accordance with RCW
    2. 06. 040, it is so ordered.
    We concur:
    Maxa, J.
    pearman, J. ,
    27