Matter of Parental Rights as to QLR

*603OPINION

Appellant Roger D. R. challenges a district court order terminating his parental rights to his minor child, Q.L.R. This appeal presents an issue of first impression for this court: Does incarceration, as a matter of law, support a determination that a parent intended to abandon his or her minor child? Roger contends that the district court erred by finding that, as a result of his incarceration, he abandoned Q.L.R. and that termination of his parental rights was in the child’s best interests. We agree and, therefore, reverse the district court’s order terminating Roger’s parental…