Utah Court of Appeals

Can Utah courts impute income to parents attending college full-time? Mancil v. Smith Explained

2000 UT App 378
No. 990804-CA
December 29, 2000
Affirmed

Summary

Gerald Smith appealed the trial court’s dismissal of his petition to modify child support while he attended college full-time to obtain a bachelor’s degree. The trial court imputed income to Smith based on his work history and rejected his argument that his college education exempted him from income imputation. Smith also claimed his Social Security disability determination constituted a substantial change in circumstances.

Analysis

In Mancil v. Smith, the Utah Court of Appeals addressed whether courts may impute income to a parent pursuing a bachelor’s degree for child support purposes. This case establishes important precedent regarding the scope of educational exemptions from income imputation.

Background and Facts

Gerald Smith and Dawn Mancil divorced in 1995, with Smith ordered to pay child support when employed or no longer attending school. Smith initially worked at Enrich Corporation but quit in 1997 to attend a technology school for the deaf in New York to obtain a bachelor’s degree. The Office of Recovery Services intervened and sought child support modification. The trial court imputed income of $1,040 per month to Smith based on his employment history, rejecting his argument that college attendance exempted him from income imputation.

Key Legal Issues

The court addressed three primary issues: whether pursuing a bachelor’s degree constitutes “career or occupational training to establish basic job skills” under Utah Code Ann. § 78-45-7.5(7)(d)(iii); whether the trial court made adequate findings for income imputation; and whether Smith’s Social Security disability determination constituted a substantial change of circumstances justifying modification.

Court’s Analysis and Holding

The court held that a bachelor’s degree does not qualify as “basic job skills” training. Analyzing the plain meaning of the statutory terms, the court determined that “basic” means “constituting or serving as the basis or starting point,” and that a four-year degree provides opportunities “far beyond” what is needed as a starting point above minimum wage employment. The court emphasized that Utah’s policy is to maximize child support from both parents and that contemporary students can work while attending college.

Practice Implications

This decision clarifies that higher education pursuits generally will not excuse parents from child support obligations. The court distinguished between short-term vocational training and four-year degrees, suggesting that brief, job-specific training might qualify for exemption while bachelor’s degree programs will not. Practitioners should note that the court’s analysis focused on the level of skills being developed rather than the duration or legitimacy of the educational program.

Original Opinion

Link to Original Case

Case Details

Case Name

Mancil v. Smith

Citation

2000 UT App 378

Court

Utah Court of Appeals

Case Number

No. 990804-CA

Date Decided

December 29, 2000

Outcome

Affirmed

Holding

Pursuit of a bachelor’s degree does not constitute ‘career or occupational training to establish basic job skills’ under Utah Code Ann. § 78-45-7.5(7)(d)(iii), and therefore does not exempt a parent from having income imputed for child support purposes.

Standard of Review

Correctness for statutory construction; adequacy of factual findings reviewed for whether they disclose the steps by which the ultimate conclusion was reached; abuse of discretion for substantial change of circumstances determination

Practice Tip

When arguing income imputation issues, focus on whether the education or training truly establishes ‘basic’ job skills at an entry level rather than advanced career opportunities.

Need Appellate Counsel?

Lotus Appellate Law handles appeals before the Utah Court of Appeals, Utah Supreme Court, California Court of Appeal, and the United States Court of Appeals for the Tenth Circuit.

Related Court Opinions

    • Utah Court of Appeals

    Hess v. Johnston

    June 21, 2007

    Utah law does not permit recovery of gifts given during an engagement period under theories of conditional gift, unjust enrichment, promissory estoppel, or breach of contract absent specific allegations establishing that the gifts were conditioned on marriage taking place.
    • Contract Interpretation
    • |
    • Standard of Review
    • |
    • Statutory Interpretation
    Read More
    • Utah Court of Appeals

    State v. McDonald

    February 25, 2005

    A trial court cannot impose probation exceeding the twelve-month statutory limit for class C misdemeanors unless it explicitly orders consecutive terms for multiple convictions.
    • Evidence and Admissibility
    • |
    • Standard of Review
    • |
    • Statutory Interpretation
    • |
    • Sufficiency of Evidence
    Read More
About these Decision Summaries

Lotus Appellate Law publishes these summaries to keep practitioners informed — not as legal advice. Each case turns on its own facts. If a decision here is relevant to your matter, we’re happy to discuss it.