Jacobson v. Jacobson

[¶ 35.] The trial court erred in modifying a bargained-for, court-approved Stipulation which allocated federal income tax dependent exemptions between the parties. Therefore, the trial court erred in modifying the Stipulation (Issue 1(a)) and in retroactively applying its decision to modify the Stipulation in the 1998 tax year (Issue 1(b)). Therefore, I dissent to Issue 1(a), but concur in Issue 1(b).

[¶ 36.] The trial court erred in modifying the parties’ agreement to allocate the federal income tax dependent exemptions, and abused its discretion in doing so.

[¶ 37.] Scott and Nancy Jacobson…