William R. and Deborah L. Cramer - Page 4




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          provisions of the Shared Custody Agreement (custody agreement)              
          executed by Cramer on May 12, 1988, and by Dunda on June 6, 1988.           
               Pursuant to the divorce decree, Dunda and Cramer share                 
          custody of their children:  Melissa J. Dunda, born on June 3,               
          1980; Charles E. Dunda, born on September 14, 1984 (Charles); and           
          Daniel F. Dunda, born on October 29, 1987 (Daniel).  The divorce            
          decree designates Cramer’s home as the children’s primary                   
          residence and orders Dunda to pay Cramer $800 per month in child            
          support.  Paragraph 14 of the divorce decree states that “Father            
          shall be entitled to claim the three children as dependents for             
          income tax purposes”.  Dunda and his attorney appeared before the           
          divorce court, but neither Dunda nor his attorney signed the                
          divorce decree.  Neither Cramer nor her attorney appeared before            
          the divorce court, but they both signed the divorce decree on the           
          last page, to indicate their approval “as to form and content”.             
               Subsequently, the divorce court issued an order, filed                 
          November 29, 1995, decreasing Dunda’s child support obligation to           
          $718 per month (child support order).  Paragraph T of the child             
          support order stated:                                                       
               The Obligor has a child support obligation of at least                 
               $1,200 per year.  If Obligor has paid at least that                    
               amount in full during the calendar year and all support                
               due for the calendar year, as well as any court ordered                
               arrearage payments due for the calendar year by                        
               December 31, or if by order of assignment, by January                  
               15 of the following year, the federal tax exemption for                
               minor children is allocated as follows:  as previously                 
               ordered.  Obligee shall execute the necessary Internal                 
               Revenue Service forms to transfer the exemption(s)                     
               consistent with this Order.                                            




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