Natalia Morozova, V Edward J. Callow

Court of Appeals of Washington·Decided July 7, 2026·No. 60282-2·Unpublished

Opinion

Filed Washington State Court of Appeals Division Two

July 7, 2026

IN THE COURT OF APPEALS OF THE STATE OF WASHINGTON

DIVISION II

In the Matter of the Marriage of No. 60282-2-II

NATALIA MOROZOVA,

Appellant,

and

EDWARD CALLOW, UNPUBLISHED OPINION

Respondent.

MAXA, P. J. – Natalia Morozova appeals (1) the trial court’s denial of her CR 60(b)

motion to vacate the court’s orders regarding her former husband Edward Callow’s child and

spousal support obligations, and (2) the trial court’s award of attorney fees to Callow based on a

finding that she was intransigent. This appeal arises out of a Washington proceeding to enforce a

California child and spousal support order in which the primary issue before the trial court was

whether under the California order, Callow’s income should be calculated using his law

practice’s gross income or net income. No. 60282-2-II

The trial court’s order regarding Callow’s child and spousal support obligations found

that those obligations were based on Callow’s net income. The court subsequently denied

Morozova’s motion for reconsideration and awarded Callow $1,500 in attorney fees.

Morozova filed a CR 60(b) motion to set aside the trial court’s order. In her CR 60(b)

motion, Morozova argued that the trial court’s orders should be vacated because (1) the court’s

ruling that Callow’s obligations were based on net income was erroneous, (2) Callow’s attorney

engaged in fraud in her arguments to the court, (3) the orders were void because the court lacked

subject matter jurisdiction to revise the California order, and (4) the court’s imposition of $1,500

in attorney fees against her was erroneous. The trial court denied the motion and awarded

Callow $5,000 in attorney fees for Morozova’s intransigence.

We hold that the trial court (1) did not err when it denied Morozova’s CR 60(b) motion to

vacate the trial court’s orders, but (2) erred when it awarded Callow attorney fees based on a

finding that Morozova was intransigent. Accordingly, we affirm the trial court’s denial of

Morozova’s motion to vacate, but we reverse the award of $5,000 in attorney fees to Callow.

FACTS

Proceedings in California

In 2008, a California court entered a judgment dissolving Callow and Morozova’s

marriage (the 2008 judgment). In a section labeled “Findings,” the judgment stated that Callow’s

“last employment in Moscow, Russia, produced income at the rate of $23,333.00 per month.”

Clerk’s Papers (CP) at 859 (emphasis added). The judgment also stated,

6.2 Support payable to Petitioner. Commencing on the first day of the first month following Respondent’s resumption of employment, Respondent is ordered to pay to Petitioner as and for spousal support the sum of five thousand five hundred dollars ($5,500.00) per month, it being understood that such number is based upon Respondent’s immediately prior Moscow salary, and commencing with the Respondent’s new employment, if Respondent’s salary is less, Respondent shall

2 No. 60282-2-II

pay proportionally less spousal support to be entered in a subsequent judgment. If the Respondent’s salary is increased in the future, Respondent shall pay proportionally more spousal support to be entered in the subsequent judgment, such amount not to exceed five thousand five hundred dollars ($5,500.00) per month in the event the Respondent’s salary reaches its pre-divorce level.

CP at 859.

In 2010, a California court entered an order addressing the amount of child and spousal

support that Callow owed to Morozova (the 2010 order). The form order filled out by the

California court addressing child support was labeled “FL-342.” And the form order addressing

spousal support was labeled “FL-343.” The pages of the FL-343 bore stamps that read “002019”

and “002020.”

The 2010 order required Callow to pay $729 in child support and $600 in spousal support

each month. In addition, it required Callow to pay 10.8 percent of his “income” in excess of

$4,000 as additional child support. And the order required Callow to pay 23.6 percent of his

“income” in excess of $4,000 in any month as additional spousal support. Both the child and

spousal support orders reference an attached printout of a computer calculation of the parties’

financial circumstances.

A document labeled “DissoMaster Report” appears alongside the 2010 order in the

record. CP at 853. This document bears a stamp with the number “002023.” On the

DissoMaster Report’s left column, it states that the father’s self-employment income is $4,000.

In the middle column, it states that the father’s net (adjusted) income is $2,921 and that the

presumed basic child support is $729. And in the right column, it states that the father’s net

spendable income is $2,191.

3 No. 60282-2-II

Proceedings in Washington

In 2008, after the marriage was dissolved, Callow moved to Washington. Morozova

moved to Washington in 2011. That year, Morozova filed the 2008 judgment and the 2010 order

from California in Pierce County Superior Court, seeking enforcement of the orders in

Washington.

In March 2012, a commissioner of the superior court entered an order requiring Callow to

pay Morozova a total of $98,616 in support and prejudgment interest for the period of June 1,

2010, to March 31, 2011. To calculate the amount Callow owed, the commissioner used the

gross income received by Callow’s law firm as Callow’s income.

Subsequently, both parties moved the superior court to revise the commissioner’s order.

And Morozova filed several motions for discretionary review in this court related to the

proceedings. In April 2012, the trial court entered an order staying the enforcement of the March

2012 support order until both parties’ motions to revise and Morozova’s appeals were resolved.

Proceedings related to Morozova’s appeals concluded in 2013.

In 2024, Morozova moved to lift the order staying enforcement of the March 2012 order.

Ultimately, the trial court did not lift the stay because the motions to revise were unresolved.

The parties filed supplemental briefing on Callow’s motion to revise the commissioner’s order.

Callow argued that the commissioner erred because it used his law practice’s gross

income rather than net income to calculate his support obligations. Callow relied on California

Family Code (CFC) § 4058(a), which states “The annual gross income of each parent means

income from whatever source derived,. . . and includes, but is not limited to, the following: . . .

(2) Income from the proprietorship of a business, such as gross receipts from the business

4 No. 60282-2-II

reduced by expenditures required for the operation of the business.” (Emphasis added.) And he

argued that California law did not support payment of prejudgment interest.

Morozova argued that the commissioner correctly calculated Callow’s support payments

using Callow’s law office’s gross income. She relied on the California judge’s statement at the

hearing on the 2010 order stating that Callow would owe a percentage “of [his] gross over

$4000” and the FL-343 form. CP at 102. Morozova also argued that CFC § 4058(a)(2) did not

apply because it was not mentioned in the 2008 judgment or contemplated in the negotiations

regarding that judgment.

In August, the trial court entered an order granting Callow’s motion to revise the

commissioner’s order (the August order).

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