What counts as income for child support purposes?

Morrow v. Becker, 138 Ohio St.3d 11, 2013-Ohio-4542.

In Morrow, the Court held that benefits provided by an employer, such as a car, cell phone and football tickets given for personal use, should be included in income calculations to determine child support payments. Mr. Morrow and Ms. Becker had two children together. Mr. Morrow was ordered to pay child support for the children. However, a few years later, he sought to have the child support lowered due to a decrease in his income. He argued that his work benefits should not be counted towards the calculable income. The Court disagreed with his assertion. The Court reasoned that “it is sensible to conclude that the provision of a car is no different from the provision of funds to buy or lease a car. Either way, the person receiving the benefit effectively has a higher income.”