Jacobson v. Jacobson

611 N.W.2d 210 (2000)

Scott J. JACOBSON, Plaintiff and Appellant,

v.

Nancy J. JACOBSON, Defendant and Appellee.

No. 21088.

Supreme Court of South Dakota.

Considered on Briefs February 14, 2000.

Decided May 3, 2000.

John J. Delaney of Delaney & Sumner, Rapid City, for plaintiff and appellant.

James L. Waggoner, Rapid City, for defendant and appellee.

MILLER, Chief Justice

[¶ 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…