Foster v. Foster

BACKGROUND

On November 24, 1999, the district court entered a decree dissolving the marriage of Karen M. Foster and Terry D. Foster. The decree incorporated terms of a property settlement agreement which was prepared and submitted by Karen’s attorney and approved by Terry’s attorney. The decree ordered, among other things, that Terry

shall be allowed to claim the income tax dependency exemption for the parties’ minor son Dustin Foster provided [Terry] is current in the payment of his child support obligation for the calendar year for which such exemption is being claimed. The parties shall…