In Re the Marriage of Feustel

I respectfully dissent. The decision reached by the majority is not only contrary to well established law but potentially inequitable in its application.

No doubt the tax law revision about which Mark complains could constitute a substantial change of circumstances warranting modification in a given case. See, e.g., In re Marriage of Habben, 260 N.W.2d 401, 403 (Iowa 1977) (right to claim income tax deductions bears on financial ability to pay support and is thus proper subject of modification). Whether any change is “substantial,” however, turns on the “overall financial condition” of the…