The Pennsylvania Supreme Court held that the corpus of an inheritance is excluded from child support calculations under the Support Guidelines definition of income. However, the court noted that the best interest analysis can allow for an upward deviation from the guideline amount when the fact finder determines that the inheritance is a factor which makes more income available for support.
Humphreys v. DeRoss, 790 A.2d 281 (Pa. 2002).
Inheritance Corpus Excluded from Child Support Obligations under the Pennsylvania Support Guidelines' Definition of Income: Humphreys v. DeRoss,
Duq. L. Rev.
Available at: https://dsc.duq.edu/dlr/vol41/iss1/9