In Re the Marriage of Feustel

SNELL, Justice.

This appeal by Mark Dennis Feustel arises out of an adverse ruling in the district court denying his application for modification of a prior divorce decree. The question is whether a change in the federal tax law under which the Internal Revenue Service (IRS) denied Mark’s previous entitlement to claim his children as dependents for income tax purposes is a substantial change in circumstances warranting modification of the decree. We conclude that it is, and therefore reverse and remand the district court’s denial of Mark’s application for modification.

On December 19, 1983, the…