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However, in September 2000, Mr. Randich filed a motion for
modification of support. The grounds for his motion were that
after the divorce judgment entered on April 12, 2000, the oldest
son, CR, became emancipated, and there was a change of custody
for a minor child, LR, from Ms. Randich to Mr. Randich. The
circuit court, having jurisdiction over this matter, entered an
order on March 5, 2001, finding that “the change of custody of
the minor child, CR, constitutes a change of circumstances
regarding support.” At that time, the circuit court did not
modify the amount of the unallocated family support set forth in
the April 12, 2000, judgment of divorce.
The circuit court, on April 18, 2001, entered a decision and
order with respect to the motion for modification of support and
found that after consideration of the facts, affidavits, and
arguments of the parties, a substantial change of circumstances
had occurred warranting a review of unallocated family support.
The circuit court ordered that unallocated family support be
reduced from its then-current level of $28,800 to $25,200 per
year retroactive to October 1, 2000. The monthly amount was
reduced to $2,100. Because of the retroactive effect of the
order, Mr. Randich was due an offset of $3,812.95.
Because of the circuit court’s order of April 18, 2001,
retroactively reducing the unallocated family support to $25,200
effective October 1, 2000, we hold that for the taxable year
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