Wisconsin Supreme Court January 18, 1995, 93-0372-FT (In RE MARRIAGE OF GROHMANN v. Grohmann)

STEINMETZ, J.

The issue in this case is whether undistributed income from a valid grantor

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trust should be used in calculating child support under Wis. Adm. Code ch. HSS 80, given that the parent who is obligated to pay child support is individually taxed as the grantor of the trust on the undistributed income of the trust.