Heather Walker Sellers v. Billy Joe Walker
This case concerns the modification of a child support award. The trial court determined the self-employed father's income based on deposits into his personal bank account rather than his federal tax returns. The appellate court affirmed the trial court's method of determining income based on bank deposits and the mother's income determination. However, the appellate court reversed the trial court's child support calculation due to a mathematical error in the father's income calculation and its failure to consider his self-employment taxes. The case was remanded for recalculation of child support based on the correct monthly income for the father and consideration of self-employment taxes.