In re Marriage of Fain
In In re Marriage of Fain, 794 P2d 1086 (ColoApp 1990), the court ruled that payments received through a personal injury structured settlement constitute gross income for calculating child support.
The court wrote:
"Section 14-10-115(7)(a)(I)(A), C.R.S. (1987 Repl.Vol. 6B) provides that "gross income" includes "income from any source and includes, but is not limited to . . ." the items specifically enumerated therein. Therefore, although social security benefits and disability benefits are expressly included as "gross income," 14-10-115(7)(a)(I), by its plain language, also includes all payments from a financial resource, whatever the source thereof. . . . While the General Assembly expressly excluded certain benefits from the definition of "gross income," . . . the statute does not provide an exclusion for personal injury benefits." Id. at 1087.