Appellate Division, Second Department · September 30, 2026 · 2026 NY Slip Op 05531
Matter of Gathers v Gathers
Read the official decision: 2026 NY Slip Op 05531
Holding The Appellate Division reversed the Family Court’s denial of the father’s objections, holding that the Support Magistrate erred by including a one-time holiday payment in the calculation of the father’s gross income. The court remitted the matter for a recalculation of the basic child support obligation after excluding that nonrecurring payment.
The court’s words
The Support Magistrate should have treated this one-time payment as a nonrecurring event and excluded that payment from the father's income for child support purposes
2026 NY Slip Op 05531, at the official text
the Support Magistrate is required to begin the support calculation with the parent's gross income 'as should have been or should be reported in the most recent federal income tax return'
2026 NY Slip Op 05531, at the official text
| Court | Appellate Division, Second Department |
|---|---|
| Decided | September 30, 2026 |
| Citation | 2026 NY Slip Op 05531 |
| Area of law | Family Law |
| Week | Week ending October 3, 2026 |
| Official text | Official decision: 2026 NY Slip Op 05531 |
| Publication status | Slip opinions are uncorrected and subject to revision before publication in the Official Reports. |
| Source feed | New York slip opinion page |
| Law Watch record id | 706 |
Recommended citation
ESQ HQ, New York Law Watch, Matter of Gathers v Gathers, 2026 NY Slip Op 05531 (Appellate Division, Second Department, September 30, 2026), https://esqhq.com/decisions/2026-ny-slip-op-05531/
How this record was made
Holding drafted by Law Watch’s in-house model, graded by three reviewers; every quotation verified word for word against the official text.
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