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Wood v. Wood

Supreme Court of Vermont

April 25, 2014

Ronald Wood
v.
Suzen Wood

Editorial Note:

This decision has been designated as "Supreme Court of Vermont Appeals Disposed of Without Published Opinion or Memorandum Decision." table in the Atlantic Reporter

APPEALED FROM: Superior Court, Rut. Fam. Division. DOCKET NO. 296-7-07 Rddm. Trial Judge: Cortland Corsones.

Reiber, C.J., Dooley, and Skoglund, JJ.

OPINION

ENTRY ORDER

In the above-entitled cause, the Clerk will enter:

Mother appeals from the trial court's order granting father's motion to enforce the parties' final divorce order. At issue is a clause concerning the allocation of tax exemptions for the parties' minor children. Mother argues that the court erred in reaching its decision. We affirm.

The parties were divorced in April 2009. They have three children, Jessica, born in May 1993; Marissa, born in April 1998; and Joshua, born in June 2001. Father and mother agreed to share legal and physical parental rights and responsibilities for all three children. With respect to tax returns, the final order provided:

Beginning with [the] 2009 tax year, the children will be alternately claimed on both parents' income tax returns with the following schedule:
[Mother] will claim Joshua and Marissa in 2009
[Father] will claim Jessica in 2009
[Mother] will claim Jessica in 2010, [father] will claim Joshua and Marissa
This pattern will follow until Jessica is either 18 or no longer eligible as a dependent, at which time each parent will claim 1 child.

In June 2013, father filed a motion to enforce, asserting that mother had improperly claimed Marissa as a dependent in ...


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