COLUMBUS, Ohio—A Medina County man's company car and other job benefits should be included when determining his child support payments, the Ohio Supreme Court ruled Wednesday.

In a 6-1 decision, the justices upheld a lower court ruling that Jeffrey Morrow wasn't entitled to a reduction in his monthly child support payments even though his annual salary as president of the Ohio College of Massotherapy was cut in half in 2009, following the economic downturn.

The Medina County Domestic Relations Court previously determined Morrow's income was too high to warrant a reduction, according to the ruling. In reaching that decision, the court factored in $16,756 in company perks Morrow received, including a car, cell phone, insurance and tickets to Ohio State University football games, according to the written appeal in the case.

Morrow argued that such benefits should only apply if he was self-employed or owned his own business.

But writing for the court, Justice Paul Pfeifer wrote that a company offering an employee use of a car is no different than giving the worker money to buy or lease a vehicle.

“Either way, the person receiving the benefit effectively has a higher income,” Pfeifer stated. “We reach the same conclusion with respect to the car insurance and cell phone.”

The court found that the Ohio State tickets should not be included in Morrow’s income calculations, as Morrow used them not for himself but to give as gifts to business associates and employees. The value of the tickets wasn’t high enough to make any difference in his child-support payments, according to the ruling.

Justice Terrence O’Donnell, in a written dissent, stated that the car, sports tickets, and other perks had a business use that the court’s majority failed to recognize.

O’Donnell also noted that the Internal Revenue Service allows taxpayers to deduct expenses related to cell phones and vehicles provided by their employer.