- 3 -
(1) Insofar as spousal support was concerned, the Iowa State
court did not award alimony to either party, apparently because
both parties were employed and earning approximately the same
hourly wage.
(2) Insofar as custody was concerned, the Iowa State court
granted the parties joint legal custody of their three minor
children; however, the Iowa State court awarded Ms. Ary primary
physical custody of the children, subject to reasonable and
liberal visitation rights by petitioner.
(3) Insofar as child support was concerned, the Iowa State
court ordered petitioner to pay a total of $648.38 per month for
the support of the parties’ three children.
Finally, the Iowa State court’s decree included the
following provision dealing with tax deductions for dependency
exemptions:
Tax Dependency: For the purpose of income tax, if
[petitioner] is current on his support obligation under
this Decree as of December 31 of any year beginning
with the 1997 tax year, [petitioner] is entitled to
claim the two youngest children as dependents for
income tax purposes * * * .
For 1998, the taxable year in issue, Ms. Ary had physical
custody of Corey and Danan for more than half of the year.
For 1998, petitioner timely paid his child support
obligation through payroll withholding by his employer for each
of the months of that year.
Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011