I thank the Star Tribune for its extensive coverage of this critical issue ("New child support rules spark backlash," Sept. 7). Although equal shared parenting following divorce both would attenuate the loss of one parent by the children of divorce and make both parents feel that child support was more "fair," the first thing this article demonstrates is that no matter what system a state uses, mothers feel an "entitlement" to extensive child support -- a position not supported by economists. The article also noted the issue of "imputed income." What most people do not understand is that any judge has the power to impute income (translated, this means that a judge simply says you have the money when in reality you do not) to any father (income rarely is imputed to mothers). Here is how it works. If you are a father, any judge can look at you and say "You look like Bill Gates to me" and impute Bill Gates' income to you. This example may strike you as absurd, but it is exactly how arbitrary and capricious judges can be in imputing income. Clearly, the judicial power to impute income should be eliminated. GORDON E. FINLEY, professor, Psychology Department,

Florida International University, Miami