§2.05 Gifts and Inheritance

Gifts and inheritance are usually excluded in determining gross income for child support. [See Marriage of Schulze (1997) 60 CA4th 519, 530-531.] There is an exception, however, when a child is receiving public assistance and the noncustodial parent's income is insufficient to provide the minimum basic standard, in which case gifts and inheritances may be included. [See County of Kern v Castle (1999) 75 CA4th 1442, 1451.]