Eric M. v. Laura M.

Workman, Justice:

This is an appeal by Erie M. (hereinafter “the father”) 1 from an order of the Circuit Court of Berkeley County refusing his appeal from family court. The family court had refused to allocate tax exemptions for the two minor children of the father and Laura M. (hereinafter “the mother”) in accordance with West Virginia § 48-13-601 (2015), finding that the parties had a prior agreement which made such statutory application unnecessary.

I. Factual and Procedural History

The parties were divorced on September 4, 2012. Two children, B. and C., were born of the marriage. The…