Opinion ID: 2136810
Heading Depth: 1
Heading Rank: 6

Heading: issues

Text: WHETHER THE REFEREE SHOULD HAVE DEVIATED FROM THE SCHEDULE ON ACCOUNT OF (1) FATHER'S FINANCIAL CONDITION, (2) THE INCOME TAX DEDUCTION FOR THE CHILD, (3) THE EFFECTS OF CUSTODY AND VISITATION AND (4) FATHER'S SUPPORT OF HIS OTHER CHILDREN. SDCL 25-7-6.10 requires the referee to consider deviation from the schedule if raised by either party and sets forth ten factors. Father claims error because the referee did not deviate from the schedule with respect to the following factors: (2) Any financial condition of either parent which would make application of the schedule inequitable; (3) Whether the federal income tax dependent deduction for such minor child is allocated to the benefit of the support obligor or the custodial parent;       (5) The effect of custody and visitation provisions including whether children share substantial amounts of time with each parent;       (9) The obligation of either parent to provide for subsequent natural children or stepchildren. However, an existing support order may not be modified solely for this reason; .... Father raised other deviation factors at the hearing before the referee but these were not briefed and are deemed abandoned. SDCL 15-26A-60(6); Corbly v. Matheson, 335 N.W.2d 347, 348 (S.D.1983). With regard to deviation under SDCL 25-7-6.10(2), the referee considered father's statement that he had depleted his savings and had no other income than his social security disability payments. The referee found that there was no basis for deviation. Since there is no transcript of the hearing before the referee, we can only review the other portions of the record. [10] We find nothing in the record to indicate that the referee's finding is clearly erroneous. With regard to deviation under SDCL 25-7-6.10(3), the referee considered that mother is entitled to claim the child as a dependent for income tax purposes. The referee found that there was no basis for deviation. Father will not pay income tax on his social security disability payments. Internal Revenue Code § 86. Therefore, deviation for tax consequences would be inappropriate as a matter of law in this case. With regard to deviation under SDCL 25-7-6.10(5), father briefed this issue; however, the referee's report indicates neither party raised visitation as a factor for deviation at the hearing. We will not consider issues raised for the first time on appeal. Weaver v. Boortz, 301 N.W.2d 673 (S.D.1981). With regard to deviation under SDCL 25-7-6.10(9), the referee considered father's request for deviation because he has other children to support. The referee found that there was no basis for deviation based on the minimum level of support that father is required to pay under the guidelines and the fact that his other children will also receive social security dependent benefits. Father has a seventeen year old son and a son who was born about a month after the child for whom support is being set. Since the older son is not a subsequent child, no deviation is appropriate for him under SDCL 25-7-6.10(9). [11] While the younger son is a subsequent child, the only relevant evidence in the record, in the absence of a transcript, is the petition, father's financial statement and father's tax return. Father claimed no support for the subsequent child on the petition or his financial statement and did not claim the child on his 1989 income tax return. There is nothing in the record to indicate that the referee's finding is clearly erroneous.