Opinion ID: 1482159
Heading Depth: 3
Heading Rank: 4

Heading: The 1999 Federal Income Tax Return

Text: [¶ 20] Ackerman's final contention is that the Superior Court abused its discretion when it awarded Yates the entire amount of the 1999 federal income tax refund because Yates's conduct in splitting the 1999 state income tax refund waived any claim she had in the federal refund for that year. Ackerman did not raise this issue before the Superior Court. This issue, therefore, is not preserved, Sanders, 1998 ME 100, ¶ 11, 711 A.2d at 127, and we review for obvious error, Morey v. Stratton, 2000 ME 147, ¶ 10, 756 A.2d 496, 499. Even if the issue was preserved, contrary to Ackerman's contention, Yates has consistently insisted upon her right to the entire federal refund. Accordingly, the Superior Court did not err when it awarded Yates the entire amount of the 1999 federal income tax refund. The entry is: Judgment affirmed.