FILED JUNE 30, 2026 In the Office of the Clerk of Court WA State Court of Appeals, Division III
IN THE COURT OF APPEALS OF THE STATE OF WASHINGTON
DIVISION THREE
NIKEA JEAN SMEDLEY, ) ) No. 40841-8-III Appellant, ) ) and ) ) ALY TOURE, ) UNPUBLISHED OPINION ) Respondent. )
STAAB, C.J. — Nikea Smedley appeals the trial court’s final child support order,
arguing the trial court abused its discretion by: (1) failing to order Aly Toure to pay past
due child support and medical support, (2) granting Toure a downward deviation from the
standard child support calculation without substantial evidence or written findings, and
(3) failing to impose sufficient conditions on the allocation of tax dependency
exemptions. No. 40841-8-III Smedley v. Toure
We affirm the trial court’s decision to grant Toure a downward deviation and
impose conditions on the allocation of exemptions. However, we reverse that portion of
the court’s final order that refused to address the issue of past child support and expenses.
RCW 26.26B.020(3) requires a judgment and order to contain appropriate provisions
concerning the liability for past support if that issue is before the court. Here, the issue
was raised by Smedley’s petition and was properly before the court. While the court had
some discretion in determining the extent of Toure’s liability for past support, refusing to
address the issue was an abuse of discretion.
BACKGROUND
Smedley and Toure have two children in common (the twins). The twins were
born September 13, 2020. Smedley has one additional child, and Toure has four. The
parties were not married when the twins were born, but both parents signed and filed a
paternity acknowledgment.
On December 7, 2021, Smedley filed an application for nonassistance child
support services with the Department of Social and Health Services, Division of Child
Support (DCS). Following a hearing, an administrative law judge (ALJ) signed a final
order of establishment for child support. The ALJ considered each party’s income and
circumstances and applied a downward deviation to Toure’s monthly obligation because
of his additional children. The ALJ ordered Toure to pay ongoing monthly support and
back support from December 7, 2021. Pursuant to WAC 388-14A-3350(1)(a), the order
2 No. 40841-8-III Smedley v. Toure
provided that the order of support became effective on the date Smedley applied for
services.
On April 15, 2022, Smedley filed a petition in superior court seeking a parenting
plan or residential schedule for the twins. On July 8, 2022, she filed a second petition
under the same cause number asking the court to order current and back child support
along with medical costs and other expenses.
On September 28, 2022, Smedley moved for a temporary family law order in
superior court requesting child support, day care support, and medical support.
Additionally, she sought “back child support from September 13, 2020, through
December 6, 2021, prior to the DCS administrative order which was established
beginning December 7, 2021.” Clerk’s Papers (CP) at 35. The superior court entered a
temporary child support order on January 13, 2023. It granted Toure a downward
deviation from the standard calculation because of his other children. The court reserved
the question of past due child support, medical support, and other expenses for trial.
Trial was held on April 26, August 16, and September 28, 2023.
The court issued a letter ruling that was incorporated into the final child support
order by reference. The letter ruling acknowledged that “[t]he only unresolved issues in
this parentage action are the amount of Mr. Toure’s support obligation and Mrs.
Smedley’s request for back support.” CP at 467. The court outlined several factors
considered in determining the amount of support due. These factors included the number
3 No. 40841-8-III Smedley v. Toure
of children, net monthly income, depreciation of rental property, periods of voluntary
unemployment for international travel, self-employment business expenses, and health
concerns. The order included a child support worksheet, which detailed the parties’
income and expenses and contained the “whole family formula deviation” calculations.
CP at 148-55. The court concluded Toure was “entitled to a whole family discount for
children from other relationships” and indicated that Smedley “agrees [Toure] is entitled
to that deviation for five but not six of his children.” CP at 468. Under “Tax Issues,” in
the child support order, each parent was entitled to claim one of the twins as a dependent
for purposes of personal tax exemptions.
With respect to past due support, the court’s letter ruling provided:
From the date of the children’s birth until December 7, 2021, Mr. Toure paid some amount to support the children without any order compelling him to do so. An administrative law judge, L’ Nayim Shuman Austin, imputed income to Mr. Toure and ordered him to pay Mrs. Smedley support monthly in the amount of $469.00. Her ruling disposes of all issues arising between December 7, 2021, and January 17, 2023, the date Commissioner Middleton issued the temporary support order in this case which superseded it, including Mrs. Smedley’s request to be compensated for medical insurance premiums during that time.
CP at 468. The court found Toure did not owe past support from September 13, 2020,
through December 6, 2021. It recorded this finding in section 23 of the order by
checking all of the form’s provided boxes to indicate that no parent owed past due child
support, medical support, or other expenses, nor interest on past due support.
4 No. 40841-8-III Smedley v. Toure
Smedley moved for reconsideration. With respect to past due support and the
downward deviation, the trial court denied the motion.
With respect to each parent’s right to claim a child as a dependent on tax returns,
Smedley requested that the court place a condition on Toure’s right to claim one of the
twins—if Toure was not current on his support obligations by December 31 each year, he
would lose his right to the tax exemption. The court agreed: “Yeah, he’s not able to
claim them where he doesn’t pay his child support, you will be able to claim them.” Rep.
of Proc. (RP) at 21.
The court held a post-reconsideration presentment hearing on November 15, 2024.
The parties argued over the condition placed on Toure’s ability to claim one of the twins
as a dependent. Smedley wanted to ensure Toure was current on all child support
obligations—including day care and medical expenses—before he was entitled to the
exemption. Toure argued the exemption should only rely on his prompt payment of
monthly child support because the other obligations could fluctuate according to billing
practices or inopportune timing. The court agreed with Toure, ruling that “he is not
allowed to claim an exemption/dependency or Child Tax Credit for that calendar year in
which he was delinquent on the . . . monthly ongoing support payment as of 31
December.” CP at 453.
Smedley also asked the court to rewrite the provision in section 23 relating to past
due amounts. Smedley explained that Toure was undisputedly thousands of dollars in
5 No. 40841-8-III Smedley v. Toure
Free access — add to your briefcase to read the full text and ask questions with AI
FILED JUNE 30, 2026 In the Office of the Clerk of Court WA State Court of Appeals, Division III
IN THE COURT OF APPEALS OF THE STATE OF WASHINGTON
DIVISION THREE
NIKEA JEAN SMEDLEY, ) ) No. 40841-8-III Appellant, ) ) and ) ) ALY TOURE, ) UNPUBLISHED OPINION ) Respondent. )
STAAB, C.J. — Nikea Smedley appeals the trial court’s final child support order,
arguing the trial court abused its discretion by: (1) failing to order Aly Toure to pay past
due child support and medical support, (2) granting Toure a downward deviation from the
standard child support calculation without substantial evidence or written findings, and
(3) failing to impose sufficient conditions on the allocation of tax dependency
exemptions. No. 40841-8-III Smedley v. Toure
We affirm the trial court’s decision to grant Toure a downward deviation and
impose conditions on the allocation of exemptions. However, we reverse that portion of
the court’s final order that refused to address the issue of past child support and expenses.
RCW 26.26B.020(3) requires a judgment and order to contain appropriate provisions
concerning the liability for past support if that issue is before the court. Here, the issue
was raised by Smedley’s petition and was properly before the court. While the court had
some discretion in determining the extent of Toure’s liability for past support, refusing to
address the issue was an abuse of discretion.
BACKGROUND
Smedley and Toure have two children in common (the twins). The twins were
born September 13, 2020. Smedley has one additional child, and Toure has four. The
parties were not married when the twins were born, but both parents signed and filed a
paternity acknowledgment.
On December 7, 2021, Smedley filed an application for nonassistance child
support services with the Department of Social and Health Services, Division of Child
Support (DCS). Following a hearing, an administrative law judge (ALJ) signed a final
order of establishment for child support. The ALJ considered each party’s income and
circumstances and applied a downward deviation to Toure’s monthly obligation because
of his additional children. The ALJ ordered Toure to pay ongoing monthly support and
back support from December 7, 2021. Pursuant to WAC 388-14A-3350(1)(a), the order
2 No. 40841-8-III Smedley v. Toure
provided that the order of support became effective on the date Smedley applied for
services.
On April 15, 2022, Smedley filed a petition in superior court seeking a parenting
plan or residential schedule for the twins. On July 8, 2022, she filed a second petition
under the same cause number asking the court to order current and back child support
along with medical costs and other expenses.
On September 28, 2022, Smedley moved for a temporary family law order in
superior court requesting child support, day care support, and medical support.
Additionally, she sought “back child support from September 13, 2020, through
December 6, 2021, prior to the DCS administrative order which was established
beginning December 7, 2021.” Clerk’s Papers (CP) at 35. The superior court entered a
temporary child support order on January 13, 2023. It granted Toure a downward
deviation from the standard calculation because of his other children. The court reserved
the question of past due child support, medical support, and other expenses for trial.
Trial was held on April 26, August 16, and September 28, 2023.
The court issued a letter ruling that was incorporated into the final child support
order by reference. The letter ruling acknowledged that “[t]he only unresolved issues in
this parentage action are the amount of Mr. Toure’s support obligation and Mrs.
Smedley’s request for back support.” CP at 467. The court outlined several factors
considered in determining the amount of support due. These factors included the number
3 No. 40841-8-III Smedley v. Toure
of children, net monthly income, depreciation of rental property, periods of voluntary
unemployment for international travel, self-employment business expenses, and health
concerns. The order included a child support worksheet, which detailed the parties’
income and expenses and contained the “whole family formula deviation” calculations.
CP at 148-55. The court concluded Toure was “entitled to a whole family discount for
children from other relationships” and indicated that Smedley “agrees [Toure] is entitled
to that deviation for five but not six of his children.” CP at 468. Under “Tax Issues,” in
the child support order, each parent was entitled to claim one of the twins as a dependent
for purposes of personal tax exemptions.
With respect to past due support, the court’s letter ruling provided:
From the date of the children’s birth until December 7, 2021, Mr. Toure paid some amount to support the children without any order compelling him to do so. An administrative law judge, L’ Nayim Shuman Austin, imputed income to Mr. Toure and ordered him to pay Mrs. Smedley support monthly in the amount of $469.00. Her ruling disposes of all issues arising between December 7, 2021, and January 17, 2023, the date Commissioner Middleton issued the temporary support order in this case which superseded it, including Mrs. Smedley’s request to be compensated for medical insurance premiums during that time.
CP at 468. The court found Toure did not owe past support from September 13, 2020,
through December 6, 2021. It recorded this finding in section 23 of the order by
checking all of the form’s provided boxes to indicate that no parent owed past due child
support, medical support, or other expenses, nor interest on past due support.
4 No. 40841-8-III Smedley v. Toure
Smedley moved for reconsideration. With respect to past due support and the
downward deviation, the trial court denied the motion.
With respect to each parent’s right to claim a child as a dependent on tax returns,
Smedley requested that the court place a condition on Toure’s right to claim one of the
twins—if Toure was not current on his support obligations by December 31 each year, he
would lose his right to the tax exemption. The court agreed: “Yeah, he’s not able to
claim them where he doesn’t pay his child support, you will be able to claim them.” Rep.
of Proc. (RP) at 21.
The court held a post-reconsideration presentment hearing on November 15, 2024.
The parties argued over the condition placed on Toure’s ability to claim one of the twins
as a dependent. Smedley wanted to ensure Toure was current on all child support
obligations—including day care and medical expenses—before he was entitled to the
exemption. Toure argued the exemption should only rely on his prompt payment of
monthly child support because the other obligations could fluctuate according to billing
practices or inopportune timing. The court agreed with Toure, ruling that “he is not
allowed to claim an exemption/dependency or Child Tax Credit for that calendar year in
which he was delinquent on the . . . monthly ongoing support payment as of 31
December.” CP at 453.
Smedley also asked the court to rewrite the provision in section 23 relating to past
due amounts. Smedley explained that Toure was undisputedly thousands of dollars in
5 No. 40841-8-III Smedley v. Toure
arrears from the temporary orders, and the final order as written prevented DCS from
continuing its collection efforts. The court agreed to revise the order. The court stated,
“I’m just going to have just remove the checks. Leave the boxes unchecked.” RP at 55.
Toure’s counsel confirmed: “Okay, so the court’s reversing itself on the box checks.” RP
at 55. And the court replied: “On the box checks, that’s right.” RP at 55.
Section 23 of the revised final child support order states: “This order does not
address any past due amounts or interest owed. . . . The court acknowledges that past due
amounts (arrears) assessed by [DCS] in accordance with the court’s previous child
support orders remain valid and enforceable and are not affected or altered by the
provisions of this order.” CP at 455.
Smedley appeals. Toure did not filed a responsive brief that complied with the
RAPs.1
ANALYSIS
Smedley argues the trial court abused its discretion by (1) failing to order past due
child support and medical support, (2) granting Toure a downward deviation from the
standard child support calculation without substantial evidence or written findings, and
1 Toure moved for oral argument, and Smedley objected to the motion. We denied this motion because Toure is precluded from presenting oral argument under RAP 11.2(a) (“A party of record may present oral argument only if the party has filed a brief.”). Here, Toure’s briefs were rejected for filing, and he failed to file an amended brief that complied with the RAPs. 6 No. 40841-8-III Smedley v. Toure
(3) failing to impose sufficient conditions on the allocation of tax dependency
exemptions. We set forth the standard of review, then discuss each contention in turn.
We review a trial court’s order of child support for abuse of discretion. In re
Parentage of A.L., 185 Wn. App. 225, 238, 340 P.3d 260 (2014). A trial court abuses its
discretion when its decision rests on unreasonable or untenable grounds or when its
ruling relies on an erroneous understanding of the facts or incorrect legal analysis. Id. at
238-39. Under this standard, “we give great deference to the trial court’s determination:
even if we disagree with the trial court’s ultimate decision, we do not reverse that
decision unless it falls outside the range of acceptable choices because it is manifestly
unreasonable, rests on facts unsupported by the record, or was reached by applying the
wrong legal standard.” State v. Curry, 191 Wn.2d 475, 484, 423 P.3d 179 (2018).
“We review a trial court’s findings of fact and conclusions of law to determine
whether the findings are supported by substantial evidence in the record and, if so,
whether the conclusions are supported by those findings.” Welch Foods, Inc. v. Benton
County, 136 Wn. App. 314, 321, 148 P.3d 1092 (2006). “Substantial evidence” is
“evidence . . . sufficient to persuade a rational, fair-minded person that the finding is
true.” Cantu v. Dep’t of Lab. & Indus., 168 Wn. App. 14, 21, 277 P.3d 685 (2012).
1. PAST DUE CHILD SUPPORT AND MEDICAL SUPPORT
Smedley raises several arguments as to why the trial court erred by failing to order
past due child support and medical support from the date of the twins’ birth, September
7 No. 40841-8-III Smedley v. Toure
13, 2020, through the date of the DCS order, December 6, 2021. We do not address all of
these arguments because we conclude that the trial court abused its discretion by failing
to address Smedley’s request for past child support and expenses in its final order.
The “birth of a child gives rise to certain rights and responsibilities, including the
obligation imposed by law to provide for the maintenance and welfare of the child.”
Hughes v. Hughes, 11 Wn. App. 454, 461, 524 P.2d 472 (1974). The total support
obligation includes basic child support, health care costs, and certain other expenses such
as day care costs. RCW 26.19.080. The requirements of chapter 26.19 RCW apply to
petitions filed under “Dissolution Proceedings” (ch. 26.09 RCW) and the Uniform
Parentage Act of 2002, ch. 26.26 RCW. RCW 26.09.100; RCW 26.26B.020.
When determining the extent of liability for past support, the court may exercise
discretion within certain parameters. State v. Base, 131 Wn. App. 207, 217, 126 P.3d 79
(2006) (interpreting a former version of this statute under RCW 26.26.130(3) and (5)).
For instance, “[a] court may not order payment for support provided or expenses incurred
more than five years prior to the commencement of the action.” RCW 26.26B.040.
Additionally, “[t]he court may limit the parent’s liability for the past support to the child
to the proportion of the expenses already incurred as the court deems just.” RCW
26.26B.020(5). While courts retain some discretion regarding past child support, the
court is required to determine “the extent of any liability for past support furnished to the
child if that issue is before the court,” and the judgment and order must state the court’s
8 No. 40841-8-III Smedley v. Toure
finding. RCW 26.26B.020(3); see RCW 26.18.020(5) (“duty of support” includes
“necessary food, clothing, shelter, education, and health care”); State v. Burns, 190 Wn.
App. 826, 833, 363 P.3d 1 (2015) (concluding the definition of “duty of support” in
former RCW 26.18.020(3) (2016), recodified as RCW 26.18.020(5), applies to ch. 26.19
RCW).
Here, the court initially determined that the extent of Toure’s liability for past due
support was zero. The court’s letter ruling acknowledged Smedley’s request for back
support but found that “[f]rom the date of the children’s birth until December 7, 2021,
Toure paid some amount to support the children without any order compelling him to do
so.” CP at 468. The proposed order on child support had six boxes checked, indicating
that no parent owed past due child support, medical support, or other expenses, nor
interest on past due support.
On reconsideration, Smedley argued that the court failed to make a ruling on back
support, or alternatively, that it erred by finding Toure’s liability was zero. The court
denied reconsideration, recalling its reasoning and noting it was not satisfied with the
documentation of the money Toure paid and “the records that were made for the tax
form.” RP at 33.
However, at the presentment hearing following reconsideration, the court
indicated, “I’m just going to have just remove the checks. Leave the boxes unchecked.”
RP at 55. Toure’s counsel confirmed, “Okay, so the court’s reversing itself on the box
9 No. 40841-8-III Smedley v. Toure
checks.” RP at 55. And the court replied, “On the box checks, that’s right.” RP at 55.
The final order on child support explicitly states that it “does not address any past due
amounts or interest owed.” CP at 455.
The court’s final order constitutes an abuse of discretion. While we recognize that
the court was attempting to address several competing concerns, RCW 26.26B.020(3)
required the court to decide the extent of Toure’s liability for any past due child support if
that issue was before the court. The final order acknowledges that past due child support
was before the court but goes on to conclude that it was not deciding the issue. This is an
abuse of discretion. As such, we remand for the trial court to decide whether and to what
extent Toure owes past support, including expenses, and enter findings as required by
RCW 26.26B.020.2
2. DOWNWARD DEVIATION
Smedley next contends the court erred by granting Toure a downward deviation in
his child support obligation without making the requisite findings and without substantial
evidence to support those findings. We disagree.
“The court may deviate from the standard calculation when either or both of the
parents . . . owe[ ] a duty of support” to children from other relationships. RCW
2 We recognize that the trial court judge has since retired. Consequently, on remand, the assigned judge will need to conduct another evidentiary hearing and make findings and conclusions as to the extent of Toure’s liability for past support furnished, including expenses. See RCW 26.26B.030(3).
10 No. 40841-8-III Smedley v. Toure
26.19.075(1)(e). Such deviation “shall be based on consideration of the total
circumstances of both households.” RCW 26.19.075(1)(e)(iv). “All income and
resources of the parties before the court . . . and other adults in the households shall be
disclosed and considered.” RCW 26.19.075(2). “When reasons exist for deviation, the
court shall exercise discretion in considering the extent to which the factors would affect
the support obligation.” RCW 26.19.075(4). “The court shall enter findings that specify
reasons for any deviation or any denial of a party’s request for any deviation from the
standard calculation made by the court.” RCW 26.19.075(3). “However, the lack of a
trial court’s specific findings is not fatal, and in the absence of a finding on a particular
issue, an appellate court may look to the oral opinion to determine the trial court’s basis
for the deviation.” In re Marriage of Crosetto, 82 Wn. App. 545, 560, 918 P.2d 954
(1996).
Here, the court entered written findings, determining a downward deviation was
appropriate because Toure supported children from other relationships. The court
indicated the finding was supported by an attached worksheet. The worksheet
contemplated the income and obligations of each party and calculated the whole family
formula deviation. As such, the court satisfied the statute’s requirement to “enter
findings that specify reasons for any deviation.” See RCW 26.19.075(3).
Smedley argues the court failed its statutory duty because it did not consider the
total circumstances of both households, specifically whether Toure has additional adults
11 No. 40841-8-III Smedley v. Toure
with additional income in his household. This argument fails for two related reasons.
First, “[a] trial court is not obligated to make findings of fact on every contention of the
parties. Rather, it is required to find only the material facts of the case, that is, findings
sufficient to inform us, on material issues, what questions the trial court decided and the
manner in which it did so.” City of Tacoma v. Fiberchem, Inc., 44 Wn. App. 538, 541,
722 P.2d 1357 (1986).
Second, an appellant must provide a sufficient record for review. RAP 9.2(b);
Tacoma S. Hosp., LLC v. Nat’l Gen. Ins. Co., 19 Wn. App. 2d 210, 220, 494 P.3d 450
(2021). Here, Smedley did not provide a transcript of the trial or of the original
presentment hearing that presumably contained the court’s oral findings and opinion.
The court’s letter ruling and final child support order demonstrate that it considered
multiple factors including each of the parties’ additional children and household finances.
The record before us does not support Smedley’s contention that the court ignored any
critical factor.
Smedley also challenges the court’s statement that Smedley “agrees [Toure] is
entitled to that deviation for five but not six of his children.” CP at 468. She argues the
assertion is false, and moreover, that under RCW 26.19.075(5), “[a]greement of the
parties is not by itself adequate reason for any deviations from the standard calculation.”
See Appellant’s Br. at 32. She further contends that “ ‘acknowledgment of other
children’ is insufficient to support a deviation.” Appellant’s Br. at 17 (quoting In re
12 No. 40841-8-III Smedley v. Toure
Marriage of Choate, 143 Wn. App. 235, 244, 177 P.3d 175 (2008)). Although we agree
with the legal principles Smedley cites, the record does not indicate that the court relied
on Smedley’s alleged agreement to determine the deviation. Nor did the court merely
acknowledge the existence of Toure’s other children. Instead, the court considered the
number and domicile of other children, their alleged health concerns and financial needs,
and the parties’ nuanced financial situations based on self-employment.
In sum, the trial court entered a written finding specifying the reason for
determining a downward deviation. To the extent Smedley argues the finding is
unsupported, she fails to provide a sufficient record for review. As such, we find no
abuse of discretion.
3. TAX EXEMPTION CONDITIONS
Finally, Smedley argues that by conditioning the tax exemption solely on ongoing
monthly support, the court undermined the comprehensive nature of child support
obligations as outlined in RCW 26.19.080(3). We disagree.
Indeed, the statute requires health care costs and day care expenses to be shared by
the parents proportionately as part of the total child support obligation. RCW
26.19.080(2)-(3). However, nothing in the statute precludes a court from conditioning a
certain provision of a parenting plan on prompt payment of a single aspect of the child
support obligation. As such, Smedley fails to show that the court abused its discretion by
imposing the condition.
13 No. 40841-8-III Smedley v. Toure
CONCLUSION
We reverse the trial court’s final order declining to address past child support,
including expenses, and remand for the court to determine the issue of past child support
and expenses. Otherwise, we affirm the court’s orders granting Toure a downward
deviation from the standard child support calculation and conditioning Toure’s ability to
claim a tax exemption solely on prompt payment of child support. We determine
Smedley is the substantially prevailing party for purposes of seeking costs on appeal.
A majority of the panel has determined this opinion will not be printed in the
Washington Appellate Reports, but it will be filed for public record pursuant to RCW
2.06.040.
_________________________________ Staab, C.J.
WE CONCUR:
_________________________________ Lawrence-Berrey, J.
_________________________________ Cooney, J.