Jacobson v. Jacobson

[¶ 1.] This is an appeal from the trial court’s modification of a provision in a divorce decree which allocated the federal income tax dependent exemptions. We affirm in part and reverse in part.

' FACTS

[¶ 2.] Scott Jacobson and Nancy Jacobson were married in August 1985, and two children were born to the marriage. They were divorced in May 1996. The divorce decree incorporated a “Stipulation, Property Settlement and Child Custody Agreement” [Stipulation] entered into between the parties, which provided in salient part:

IV. The parties agree that [Scott] shall pay child support in accordance…