Wall v. Wall
In Wall v. Wall, 215 Wis. 2d 595, 573 N.W.2d 862 (Ct. App. 1997), the Court evaluated whether an employer's gift of two vacations to the respondent should be considered as income for determining ability to pay child support.
Concluding that the vacations were not income for this purpose, the Court reasoned that "this was a trip that he could not trade, he couldn't sell, he couldn't take it in lieu of cash .... He had to take it or lose it." Wall, 215 Wis. 2d at 600-01.
The Wall court explained that if the respondent took the vacations, he did not "free up money that he would otherwise have to expend." Id.