State v. Patrick G.B

APPEAL and CROSS-APPEAL from an order of the circuit court for Waukesha County: LEE S. DREYFUS, JR., Judge. Reversed and cause remanded with directions. 1. Patrick G.B. appeals from an order of the circuit court setting child support arrearages at $22,443 and awarding statutory interest on those arrearages at 1.5% per month. Patrick argues that the arrearages found by the circuit court were improper in light of current case law, and that interest should not accrue on arrearages so long as the payer is current on payments. Cindy L.D. cross-appeals, arguing that the circuit court erred in applying the serial family payer formula in determining child support and by awarding Patrick the tax exemption for the child. We agree with Patrick's assertions that all of the issues herein must be evaluated in light of recent case law. We further note that it is not entirely clear whether the serial family payer formula was utilized. We therefore reverse and remand this matter to the circuit court for proceedings consistent with this opinion.