Opinion ID: 1182243
Heading Depth: 1
Heading Rank: 4

Heading: Appellant's third issue, appellee's second issue)

Text: The Agreement (made part of the divorce decree) provided in part: The husband shall be allowed to claim the parties' children as dependents for income tax return purposes so long as he remains current in his obligations to the children. Appellant did not sign the IRS exemption relinquishment for 1990 since appellee was then delinquent in child support payments. In the Order Modifying Decree and Judgment, the district court directed appellant to sign Form 8332 allowing defendant to claim the children as exemptions for federal income tax purposes for the year 1990 and subsequent years. Since the district court also directed payment by appellee to appellant of all delinquencies in child support, it did not abuse its discretion in this ruling. Payment of the delinquencies removed the reason for loss of the exemptions. Even without consideration of the requirements of the tax laws in this respect, retention of the exemptions by appellant as a penalty against appellee for late payment of child support rather than in furtherance of the purpose for which exemptions are allowed (furnishing of supporthere ordered to be paid) would be improper.