J.S. v. M.S.

CourtNew Jersey Superior Court Appellate Division
DecidedAugust 2, 2024
DocketA-3890-21
StatusUnpublished

This text of J.S. v. M.S. (J.S. v. M.S.) is published on Counsel Stack Legal Research, covering New Jersey Superior Court Appellate Division primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
J.S. v. M.S., (N.J. Ct. App. 2024).

Opinion

NOT FOR PUBLICATION WITHOUT THE APPROVAL OF THE APPELLATE DIVISION This opinion shall not "constitute precedent or be binding upon any court ." Although it is posted on the internet, this opinion is binding only on the parties in the case and its use in other cases is limited. R. 1:36-3.

SUPERIOR COURT OF NEW JERSEY APPELLATE DIVISION DOCKET NO. A-3890-21

J.S.,

Plaintiff-Appellant,

v.

M.S.,

Defendant-Respondent. ________________________

Submitted October 18, 2023 – Decided August 2, 2024

Before Judges Gummer and Walcott-Henderson.

On appeal from the Superior Court of New Jersey, Chancery Division, Family Part, Sussex County, Docket No. FM-19-0270-09.

Jardim, Meisner & Susser, PC, attorneys for appellant (Jessica R. Sprague, on the briefs).

Dolan & Dolan, PA, attorneys for respondent (Catherine Anne Gacquin, on the brief).

PER CURIAM In this post-judgment matrimonial matter, plaintiff J.S. appeals from an

order denying his motion to terminate or modify his alimony obligation to

defendant M.S.1 Perceiving no abuse of discretion, we affirm.

The parties were married in 1976, had two children who are now

emancipated, and divorced in 2010 by way of a dual judgment of divorce that

incorporated the parties' April 28, 2010 marital settlement agreement (MSA).

In the MSA, plaintiff agreed to pay defendant $7,000 per month in alimony.

Defendant permanently waived her interest in plaintiff's fifty-percent ownership

of four separate companies, including his office-furniture business, Installation

Concepts, LLC. The MSA stated plaintiff's alimony obligation was based on

"the average of [his] annual gross salary of $296,000 and no income attributable

to [defendant]." His "income [was] calculated by adding his base salary of

$184,000 to a three[-]year average of distributions of $112,333" from his

company. The MSA included the following clause: "Both parties have the right

to seek modification of [plaintiff]'s alimony obligation based on changed

circumstances, as detailed in Lepis v. Lepis, 83 N.J. 139 (1980), and

1 We use initials to protect the parties' privacy given our discussion about plaintiff's purported income as reported in part in his Family Case Information Statements submitted to the court pursuant to Rule 5:5-2. See R. 1:38-3(d)(1) (excluding from public access "Family Case Information Statements required by [Rule] 5:5-2"). A-3890-21 2 Morris v. Morris, 263 N.J. Super. 237 (App. Div. 1993), and/or as provided by

relevant statute or caselaw."

On February 10, 2022, plaintiff moved to terminate or alternatively

modify his alimony obligation "based on a substantial change of circumstances,"

to schedule discovery and a plenary hearing "[i]f required," and for an award of

counsel fees.2 He asserted he had "suffered a substantial change of

circumstances in [his] income" and that his fifty-percent share of a business he

owned with a partner had "continued to go down in value, especially since the

start of the pandemic." In his certification, plaintiff described his business as

"office furniture installation" and stated he did not "ever expect [the] business

to recover in light of the work from home revolution occurring."

In support of the motion, plaintiff submitted his certification, the MSA,

case information statements (CISs) he had prepared in 2009 and 2022, and his

2019 and 2020 tax returns. Plaintiff's 2009 CIS shows his gross earned

income as $162,095 for 2008. The 2022 CIS shows plaintiff's gross earned

2 Plaintiff also moved to terminate his obligation to maintain life insurance for defendant's benefit. Defendant agreed to that requested relief, and the motion judge denied that aspect of the motion as "moot."

A-3890-21 3 income as "($152,880)"3 for 2020 and $99,999 for 2021. Plaintiff's 2019 tax

return shows a gross adjusted income of $235,256, a salary of $126,100, and no

Social Security benefits. His 2020 tax return shows a negative gross adjusted

income of $152,880, a salary of $92,561, and $23,661 in Social Security

benefits. Plaintiff certified that in 2020 he had "received no distributions

directly," but that his estimated taxes had been paid. According to plaintiff,

because he did not owe any taxes in 2020, $46,151 was returned to him in 2021.

Plaintiff did not produce business information tax returns for 2019 or

2020. Instead, he provided Installation Concepts, LLC's profit and loss

statements for 2020, 2021, and the first two months of 2022. The 2020 statement

shows a net loss of $290,701, and the 2021 statement shows a net income of

$448,022 and $727,147 of Paycheck Protection Program (PPP) loan forgiveness.

Plaintiff asserted that those PPP funds were "actually paid out in 2020."

According to plaintiff, his base salary had been reduced to $99,999 per year.

3 We understand plaintiff intended to indicate a negative gross income for 2020 by placing parentheses around $152,880. That intention may not have been clear to the judge, who stated plaintiff had set forth in the CIS an income of $152,880 in 2020. But even with that error, the judge recognized the undisputed decrease in plaintiff's income. Her decision was not based on the amount of the decrease but on its temporary nature. A-3890-21 4 Plaintiff certified he was then sixty-seven-years old and was receiving

approximately $3,000 in Social Security income each month. He assumed

defendant was receiving $1,500 in Social Security income each month. He

stated his "understanding that [defendant] has an obligation to help improve her

own situation with the anticipation that [he] would retire one day. While [he

was] not yet at full retirement, but plan[ned] to be by the age of 70, [his]

financial circumstances have very clearly changed."

Defendant opposed the motion and cross-moved for a counsel fee award.

In her certification, she calculated plaintiff's 2021 income based on his

submission to be at least $359,000, considering his $99,999 salary, $36,000 in

Social Security income, and $224,000 from his fifty-percent share of the

business. She asserted plaintiff's income for 2019 and 2021 was higher than the

income on which his alimony obligation had been based and that 2020 was an

anomaly due to the COVID-19 pandemic.

In his reply certification, plaintiff asserted the $448,022 profit shown on

the company's 2021 profit and loss statement was "loan forgiveness" and not

actual funds to be distributed to him and his partner. He urged the court to take

"judicial notice of the extreme changes that have affected [the commercial office

furniture] industry based upon the COVID-19 pandemic." Plaintiff attached two

A-3890-21 5 articles to his certification. One article was published by Vox on March 23,

2021, and was entitled "10 Ways Office Work Will Never Be the Same," and

the other article was published by Gallup on October 13, 2021, and was entitled

"Remote Work Persisting and Trending Permanent." He also attached the 2022

year-to-date profit and loss statement for the business, asserting the "pandemic

materially affected our ability to earn money based upon what we do."

Plaintiff's counsel began her oral argument by asserting plaintiff's

"business has taken a downturn during the pandemic." During her argument,

she mentioned plaintiff "intend[ed] to retire no later than the age of seventy."

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