Allocation of dependent-child tax exemptions supported by sufficient findings, published opinion from Ky Court of Appeals

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HILLARD V. KEATING

 

Mother and Father had significant post-decree litigation regarding child support, tax exemptions, and uncovered medical expenses which ultimately resulted in a ruling that modified the allocation of dependent-child tax exemptions allowing Father to claim two children. Mother appealed arguing that the Family Court erred in modifying the tax exemptions without making specific findings.

 

The Court of Appeals affirmed the Family Court holding that Adams-Smyrichinsky controls absent an agreement between the parties. As in this case, there was a prior agreement by the parties, the Family Court looked at the totality of the circumstances and made an equitable and reasonable decision to allow Father to keep the tax exemptions for two children, and it was supported by sufficient findings.

 

Digested by Elizabeth M. Howell

 

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