Court: District Court of Appeal of Florida; November 6, 2003; Florida; State Appellate Court
Patricia A. Farley appeals the amended final judgment of dissolution of marriage, in which the trial court awarded her $2350 per month in permanent periodic alimony, following a remand for further findings. The couple had been married for 24 years and had a minor child at the time of filing. The Former Wife did not work during the marriage, relying on the Former Husband's sole income. The trial court initially found that the Former Wife's baseline expenses were $3600 per month, imputing $1250 per month to her for potential income, and determined the Former Husband had the ability to pay this amount.
On appeal, the appellate court reversed the decision, stating that the trial court failed to provide necessary statutory findings, including the standard of living during the marriage and the Former Husband's income. Upon remand, the trial court established additional findings, indicating the Former Wife's total needs were $3600 per month and reaffirming the need for $2350 alimony. However, the appellate court found that the trial court did not adequately address tax implications and the overall income of the Former Husband over the years. The court emphasized that alimony awards must consider both the needs of the recipient and the payer's ability to meet those needs, and that such awards are reviewed under an abuse of discretion standard. The appellate court ultimately reversed the alimony amount, directing the trial court to reconsider it at $3350 per month.
The trial court's determination that the Former Wife's monthly needs are $3600, which includes her income tax liability and alimony, lacks support from the record. The court did not adjust this figure based on evidence regarding tax implications and overlooked that the Former Wife had no tax liability due to joint tax filings during the temporary support period. Additionally, the calculation failed to account for approximately $200 per month in health insurance premiums that the Former Wife will incur post-dissolution. As a result, the award of permanent periodic alimony at $2350 per month is reversed, and the court is directed to increase the alimony to $3350 per month. This figure reflects tax implications, health insurance costs, and $1250 in imputed income to the Former Wife, which is deemed affordable for the Former Husband. The adjusted alimony should be retroactively applied from October 12, 2000. The amended final judgment is affirmed in part, reversed in part, and remanded for further proceedings.
