[Cite as Kitzberger v. Kitzberger, 2025-Ohio-1721.]
IN THE COURT OF APPEALS FIRST APPELLATE DISTRICT OF OHIO HAMILTON COUNTY, OHIO
AMANDA MARIE KITZBERGER, : APPEAL NO. C-240264 TRIAL NO. DR-1801607 Plaintiff-Appellee, :
vs. : JUDGMENT ENTRY RUSSELL LADDIE KITZBERGER, :
Defendant-Appellant. :
This cause was heard upon the appeal, the record, and the briefs. The judgment of the trial court is reversed and the cause is remanded for the reasons set forth in the Opinion filed this date. Further, the court holds that there were reasonable grounds for this appeal, allows no penalty, and orders that costs are taxed under App.R. 24. The court further orders that 1) a copy of this Judgment with a copy of the Opinion attached constitutes the mandate, and 2) the mandate be sent to the trial court for execution under App.R. 27.
To the clerk: Enter upon the journal of the court on 5/14/2025 per order of the court.
By:_______________________ Administrative Judge [Cite as Kitzberger v. Kitzberger, 2025-Ohio-1721.]
IN THE COURT OF APPEALS FIRST APPELLATE DISTRICT OF OHIO HAMILTON COUNTY, OHIO
AMANDA MARIE KITZBERGER, : APPEAL NO. C-240264 TRIAL NO. DR-1801607 Plaintiff-Appellee, :
vs. : OPINION RUSSELL LADDIE KITZBERGER, :
Appeal From: Hamilton County Court of Common Pleas, Domestic Relations Division
Judgment Appealed From Is: Reversed and Cause Remanded
Date of Judgment Entry on Appeal: May 14, 2025
Stagnaro Hannigan Koop Co., LPA, and Michaela M. Stagnaro, for Plaintiff- Appellee,
Tibbs Law Office, LLC, and Sarah E. Michel, for Defendant-Appellant. OHIO FIRST DISTRICT COURT OF APPEALS
ZAYAS, Presiding Judge.
{¶1} Defendant-appellant Russell Kitzberger (“father”) appeals from the
judgment of the Hamilton County Court of Common Pleas, Domestic Relations
Division, reducing the child-support obligation of plaintiff-appellee Amanda
Kitzberger (“mother”) to $0. For the reasons that follow, we reverse the judgment of
the trial court and remand the cause for the trial court to properly determine child
support under R.C. 3119.04.
I. Factual and Procedural History
{¶2} The parties were divorced in 2019. At that time, mother was ordered to
pay father $3,309 a month for spousal support for 42 consecutive months, effective
May 1, 2019, and $1,490.19 per month—plus the processing fee—for child support for
the parties’ two children, for which a separate decree of shared parenting was issued.
In the decree of shared parenting, the parties were ordered—among other things—to
equally split the costs associated with the children’s extracurricular activities.
{¶3} In February 2023, father filed a motion to modify child support. The
motion asserted, “The spousal support award has now terminated by order and
[father] would like child support to be modified consistent with [mother]’s income,
not accounting for the deduction of spousal support to [sic] which was factored into
the original calculation.” Father later filed an additional motion to modify the
allocation of expenses for the children’s extracurricular activities.
{¶4} The matters proceeded to trial in front of a magistrate in October 2023.
At the hearing, father and mother each testified and provided numerous exhibits. In
December 2023, the magistrate entered an order reducing the child-support order to
$0 but ordering that the costs of extracurricular activities be born solely by mother.
In doing so, the magistrate first found that father was voluntarily underemployed or OHIO FIRST DISTRICT COURT OF APPEALS
unemployed and therefore imputed potential income to father for purposes of
calculating his annual income. The magistrate then found that a downward deviation
for the full amount of support owed by mother was warranted under R.C. 3119.231.
{¶5} Father objected to the magistrate’s decision, arguing that the
magistrate’s decision to award the downward deviation was an abuse of discretion.
Among other things, father argued that (1) a full deviation was not proper under R.C.
3119.231 and (2) the magistrate was required to determine the child support by
considering the needs and the standard of living of the children and the parents under
R.C. 3119.04.
{¶6} In April 2024, the trial court entered an order overruling father’s
objection and adopting the decision of the magistrate as the judgment of the court.
The entry stated, “Upon a careful and independent analysis of the record herein,
including the transcript, the Court finds that the Magistrate’s Decision is supported by
competent and credible evidence.”1
{¶7} Father has appealed, raising a single assignment of error related to the
court’s downward-deviation award. Father does not challenge the trial court’s
imputed-income determination.
II. Standard of Review
{¶8} This court “will not disturb a trial court’s decision regarding child
support absent an abuse of discretion.” Bohannon v. Lewis, 2022-Ohio-2398, ¶ 39
(1st Dist.), citing Rummelhoff v. Rummelhoff, 2022-Ohio-1224, ¶ 18 (1st Dist.). “An
abuse of discretion occurs when a court exercises its judgment, in an unwarranted way,
1 Although the phrase “competent, credible evidence” is generally associated with appellate standards of review, we interpret this language, as a whole, to indicate a concurrence with the magistrate’s decision after an independent review, not deference to the magistrate’s decision. See generally Civ.R. 53(D)(4)(d); compare In re C.R., 2025-Ohio-557, ¶ 8 (1st Dist.) (applying the analogous Juv.R. 40(D)(4)(d)).
4 OHIO FIRST DISTRICT COURT OF APPEALS
in regard to a matter over which it has discretionary authority.” (Cleaned up.) Mallory
v. Mallory, 2024-Ohio-5458, ¶ 13 (1st Dist.), citing Johnson v. Abdullah, 2021-Ohio-
3304, ¶ 39. However, “[t]rial ‘courts lack discretion to make errors of law, particularly
when the trial court’s decision goes against the plain language of a statute or rule.’”
Gadson v. Scott, 2025-Ohio-7, ¶ 16 (8th Dist.), citing Johnson at ¶ 39.
III. Statutory Background for Calculating Child Support
A. Standard Calculation of Child Support
{¶9} In any action in which a court child-support order is issued or modified,
the court “shall calculate the amount of the parents’ child support . . . in accordance
with the basic child support schedule, the applicable worksheet, and the other
provisions of Chapter 3119. Of the Revised Code.” R.C. 3119.02. The court “shall
specify the support obligation as a monthly amount due and shall order the support
obligation to be paid in periodic increments as it determines to be in the best interest
of the children.” Id.
{¶10} A court calculating the amount to be paid under a child-support order
is required to “reduce by ten per cent the amount of the annual individual support
obligation for the parent or parents when a court has issued . . . a court-ordered
parenting time order that equals or exceeds ninety overnights per year.” R.C.
3119.051(A). “This reduction may be in addition to the other deviations and
reductions.” Id.
{¶11} Further,
[a] court that issues a shared parenting order in accordance with
section 3109.04 of the Revised Code shall order an amount of child
support to be paid under the child support order that is calculated in
accordance with the schedule and with the worksheet, except that, if
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that amount would be unjust or inappropriate to the children or either
parent and therefore not in the best interest of the child because of the
extraordinary circumstances of the parents or because of any other
factors or criteria set forth in section 3119.23 of the Revised Code, the
court may deviate from that amount.
R.C. 3119.24(A)(1).
The court shall consider extraordinary circumstances and other
factors or criteria if it deviates from the amount described in division
(A)(1) of [R.C. 3119.24] and shall enter in the journal the amount
described in division (A)(1) of [R.C. 3119.24] [and] its determination
that the amount would be unjust or inappropriate and therefore not in
the best interest of the child, and findings of fact supporting its
determination.
R.C. 3119.24(A)(2).
{¶12} For purposes of R.C. 3119.24, “‘extraordinary circumstances of the
parents’ includes . . . the ability of each parent to maintain adequate housing for the
children . . . , [e]ach parent’s expenses, . . . [and] any . . . circumstances the court
considers relevant.” R.C. 3119.24(B)(3).
{¶13} Beyond that, the court
may order an amount of child support that deviates from the
amount of support that would otherwise result from the use of the basic
child support schedule and the applicable worksheet if, after
considering the factors and criteria set forth in section 3119.23 of the
Revised Code, the court determines that the amount calculated
pursuant to the basic child support schedule and the appliable
6 OHIO FIRST DISTRICT COURT OF APPEALS
worksheet would be unjust or inappropriate and therefore not be in the
best interest of the child.
R.C. 3119.22.
If the court deviates, the court must enter in the journal the
amount of child support calculated pursuant to the basic child support
schedule and the applicable worksheet, its determination that the
amount would be unjust or inappropriate and therefore not in the best
interest of the child, and findings of fact supporting that determination.
{¶14} The factors and criteria set forth in R.C. 3119.23 to be considered by the
court when determining whether to grant a deviation include—among other things—
(1) extended parenting time or extraordinary costs associated with parenting time, (2)
the relative financial resources, including the disparity in income between the parties
or households, other assets, and the needs of each parent, (3) the obligee’s income, (4)
benefits that either parent receives from sharing living expenses with another person,
(5) significant in-kind contributions from a parent, (6) the standard of living and
circumstances of each parent and the standard of living the child would have enjoyed
had the marriage continued or had the parents been married, and (7) any other
relevant factor.
{¶15} “If court-ordered parenting time exceeds ninety overnights per year, the
court shall consider whether to grant a deviation pursuant to section 3119.22 of the
Revised Code for” reasons related to parenting time or extraordinary costs associated
with parenting time under R.C. 3119.23(C). R.C. 3119.231(A). “This deviation is in
addition to any adjustments provided under Division (A) of section 3119.051 of the
Revised Code.” Id. Further, “[i]f the court-ordered parenting time is equal to or
7 OHIO FIRST DISTRICT COURT OF APPEALS
exceeds one hundred forty-seven overnights per year, and the court does not grant a
deviation under division (A) of this section, it shall specify in the order the facts that
are the basis for the court’s decision.” R.C. 3119.231(B).
{¶16} The court “in its discretion and in appropriate circumstances, may . . .
issue an order not requiring the obligor to pay any child support amount.” R.C.
3119.06. “The circumstances under which a court . . . may issue such an order include
. . . any . . . circumstances considered appropriate by the court . . . .” Id.
B. Calculation of Child Support When Combined Annual Income Exceeds Maximum Listed on Basic Child Support Schedule
{¶17} Under R.C. 3119.04,
If the combined annual income of both parents is greater than
the maximum annual income listed on the basic child support schedule
established pursuant to section 3119.021 of the Revised Code, the court,
with respect to a court child support order . . . , shall determine the
amount of the obligor’s child support obligation on a case-by-case basis
and shall consider the needs and the standard of living of the children
who are the subject of the child support order and of the parents.”
(Emphasis added.)
{¶18} In such a case,
[t]he court . . . shall compute a basic combined child support
obligation that is no less than the obligation that would have been
computed under the basic child support schedule and applicable
worksheet for a combined annual income equal to the maximum annual
income listed on the basic child support schedule established pursuant
to section 3119.021 of the Revised Code, unless the court . . . determines
8 OHIO FIRST DISTRICT COURT OF APPEALS
that it would be unjust or inappropriate and therefore not in the best
interest of the child, obligor, or obligee to order that amount.
(Emphasis added.) R.C. 3119.04. “If the court makes such a determination, it shall
enter in the journal the figure, determination, and findings.” Id.
IV. Law and Analysis
{¶19} The maximum annual income listed in the basic child-support schedule
under R.C. 3119.021 is $336,467.04. See R.C. 3119.021(B)(1). The magistrate
calculated the parties’ combined gross income to be $349,144. This determination has
not been disputed. Thus, in this case, the combined annual income of both parents is
greater than the maximum annual income listed on the basic child-support schedule
established pursuant to R.C. 3119.021. Therefore, R.C. 3119.04 is applicable in this
case.
{¶20} Consequently, the trial court was required to calculate a case-specific
amount of child support considering the needs and the standard of living of the
children and of the parents. See R.C. 3119.04. In doing so, the court was required to
order an amount that is no less than the obligation that would have been computed
under the basic child-support schedule and applicable worksheet for a combined
annual income equal to the maximum annual income listed on the basic child-support
schedule, unless the court determined that it would be unjust or inappropriate and
therefore not in the best interest of the child, obligor, or obligee to order that amount.
See id.
{¶21} Rather than do so, the trial court appears to have calculated mother’s
support obligation utilizing the standard worksheet and R.C. 3119.231. There is no
mention of R.C. 3119.04 anywhere in the trial court’s order.
{¶22} Father argues that the trial court “clearly” abused its discretion by
9 OHIO FIRST DISTRICT COURT OF APPEALS
“incorrectly apply[ing] the standards set forth in the case law and fail[ing] to take into
account the children’s needs and standard of living they were accustomed to during
the marriage as well as in both households after the parties[’] separation.” In support
of his argument, he points to V.C. v O.C., 2021-Ohio-1491 (8th Dist.), and In re J.C.,
2021-Ohio-2451 (8th Dist.).
{¶23} In V.C., the court held that the trial court abused its discretion in
applying R.C. 3119.02 and the standard child-support guidelines, rather than R.C.
3119.04, when determining the father’s child-support obligation where the parents’
combined annual income exceeded the maximum annual income listed on the basic
child-support schedule established pursuant to R.C. 3119.021. V.C. at ¶ 74-83. Of
note, the court said “the trial court made no mention of R.C. 3119.04 and there is
nothing [in the entry] to otherwise suggest that the trial court considered the needs
and the standard of living of the children and the parents in determining the amount
of father’s child support obligation in this case.” Id. at ¶ 80. Consequently, the court
found it “evident from the face of the trial court’s . . . final judgment entry,” that the
trial court applied the wrong legal standard. Id. at ¶ 82. Therefore, the court reversed
the trial court’s judgment and remanded the cause for the trial court to determine
father’s child-support obligation in accordance with R.C. 3119.04. Id.
{¶24} In J.C., the court held that the trial court abused its discretion in failing
to impose a child-support obligation on either parent based on equal parenting time
where the trial court failed to make the requisite findings under R.C. 3119.04 that child
support would be unjust or inappropriate. J.C. at ¶ 14-21.
{¶25} Similarly, in Siebert v. Taverez, 2007-Ohio-2643 (8th Dist.), the court
held that the trial court erred by adopting the magistrate’s decision where the
magistrate analyzed the request for a modification of child support under R.C. 3119.22
10 OHIO FIRST DISTRICT COURT OF APPEALS
and 3119.23 rather than R.C. 3119.04. Id. at ¶ 27, 45-46.
{¶26} Further, this court has stated that “the failure to consider the needs and
the standard of living of the children who are the subject of the child support order
and the parents [under R.C. 3119.04] constitutes an abuse of discretion.” (Cleaned up.)
See Krasik v. Newstate, 2022-Ohio-1775, ¶ 18 (1st Dist.), citing Strimbu v. Strimbu,
2011-Ohio-3629, ¶ 14 (11th Dist.).
{¶27} Here, the parties’ combined annual income is greater than the
maximum annual income listed on the basic child-support schedule, yet there is no
indication in the trial court’s entry that it conducted an analysis under R.C. 3119.04.2
Rather, the court entered its order based on R.C. 3119.231 and the equal parenting
time between the parties. Thus, just like in V.C., it is evident on the face of the trial
court’s order that it applied the wrong legal standard when making its child-support
determination. Consequently, we hold that the trial court abused its discretion in
entering the child-support order.
{¶28} Further, even going beyond the trial court’s failure to conduct an
analysis under R.C. 3119.04, R.C. 3119.231 only permits a deviation pursuant to R.C.
3119.22 “for the reasons set forth in division (C) of R.C. 3119.23 of the Revised Code.”
See R.C. 3119.231(A). The reasons set forth in R.C. 3119.23(C) are “[e]xtended
parenting time or extraordinary costs associated with parenting time, including
extraordinary travel expenses when exchanging the child or children for parenting
time.” The trial court did consider R.C. 3119.23(C) when making its determination,
finding that mother exercised parenting-time in an amount equal to or in excess of
2 One of the factors in R.C. 3119.23, factor (K), does pertain to the standard of living and circumstances of each parent and the standard of living the child would have enjoyed had the marriage continued, which overlaps to a certain extent with the requisite considerations under R.C. 3119.04. However, there is nothing in the magistrate’s entry to indicate that the court made findings under this factor. The court only cites to factors (C), (E), (F), and (G).
11 OHIO FIRST DISTRICT COURT OF APPEALS
father. However, the court went well beyond this factor and made substantial findings
under R.C. 3119.23(E), (F), and (G) when granting the deviation under R.C. 3119.231.
{¶29} The court’s order provides that the full deviation is granted based on
parenting time that exceeds 147 overnights under R.C. 3119.231(B) and “express
consideration of the factors outlined under R.C. 3119.23, particularly factors (C), (E),
(F), and (G).” The court deemed this deviation “to be in the best interest of the children
common to the parties.” The worksheet attached to the court’s entry reflects that the
full deviation was granted under R.C. 3119.231.
{¶30} However, based on the statutory language, the court must have also
made the requisite findings under either R.C. 3119.22 or 3119.24 in order to consider
factors beyond R.C. 3119.23(C) when granting the deviation. Under R.C. 3119.22, the
court was required to find that the standard child-support amount would be unjust or
inappropriate and therefore not in the best interest of the children in order to grant a
deviation. Under R.C. 3119.24, the court was required to find that the standard child-
support amount would be unjust or inappropriate to the children or either parent and
therefore not in the best interest of the children in order to grant a deviation. Of note,
to grant a deviation under either section, the court must have entered into the journal
a determination “that the amount would be unjust or inappropriate and therefore not
in the best interest of child, and findings of fact supporting [the] determination.”
(Emphasis added.) See R.C. 3119.22(B) and 3119.24(A)(2).
{¶31} In reviewing the magistrate’s decision, which was adopted by the trial
court, the magistrate only made a determination that mother’s obligation for cash
medical support would be “unjust, inappropriate and not in the best interest of the
child(ren).” The court did not expressly make any finding that the child-support
amount would be unjust or inappropriate under either R.C. 3119.22 or 3119.24. While
12 OHIO FIRST DISTRICT COURT OF APPEALS
the court’s consideration of the R.C. 3119.23 factors may serve as a sufficient basis for
the requisite findings under either section, the court did not actually enter a
determination connecting the factors to either section that would permit a deviation
based on those factors.
{¶32} “A court-ordered deviation from the schedule and worksheet is not
permitted absent full and strict compliance with the statutory requirements.”
Rummelhoff v. Rummelhoff, 2020-Ohio-2928, ¶ 33 (1st Dist.), citing Rock v. Cabral,
67 Ohio St.3d 108, 110 (1993), and Marker v. Grimm, 65 Ohio St.3d 139, 141-142
(1992); see generally Ayers v. Ayers, 2024-Ohio-1833, ¶ 12 (“The terms within the
statutory scheme governing child-support orders are ‘mandatory in nature and must
be followed literally and technically in all material respects.’”).
{¶33} Here, the trial court’s entry indicates that the full deviation was granted
under R.C. 3119.231. However, because the court considered factors beyond that
which are permitted by this statute and also did not make any other requisite
determination under R.C. 3119.22 or 3119.24, this court is unable to determine
whether the deviation was appropriately granted given that it is unclear what factual
basis the trial court relied on in granting any certain amount of the deviation. See
generally Mangen v. Mangen, 2021-Ohio-3693, ¶ 27-31 (2d Dist.) (reversing and
remanding a trial court’s child-support determination where the trial court’s entry was
inconsistent and caused confusion as to whether the trial court granted the
appropriate deviations under the correct statutes).
{¶34} Consequently, even going beyond the trial court’s failure to conduct an
analysis under R.C. 3119.04, it is unclear from the entry whether the trial court
properly granted a deviation under R.C. 3119.231.
{¶35} Accordingly, for all the foregoing reasons, we sustain father’s
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assignment of error and reverse the judgment of the trial court.
V. Conclusion
{¶36} The judgment of the trial court is reversed, and the cause is remanded
for the trial court to properly determine child support under R.C. 3119.04.
Judgment reversed and cause remanded.
NESTOR and MOORE, JJ., concur.