Originally Posted by
AK lawyer
It appears that the judge was correct on that point. An affidavit from an absent witness is generally inadmissable at trial unless there is an applicable hearsy rule exception.
I apologize. Earlier I mis-read "incorporated" and thought you were indicating it was unincorporated.
Anyway, income can definitely be attributed to a sole owner of an incorporated business. You say that he had set his wage at $40 K per year. The question to ask here is whether that is a reasonable wage, considering all aspects of the business. That, of course, is where your expert might have made a difference.
If you can prove that the corporation "spent $47,000 on [his] personal items", that would also be attributable as income. If so, that would make his income at least $87,000 per year.