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MARRIAGE OF PETERS (OATMAN) v. PETERS

No. 88-0306.

145 Wis.2d 490 (1988)

427 N.W.2d 149

IN RE the MARRIAGE OF: Mary Ann PETERS (OATMAN), Petitioner-Respondent, v. Richard Herman PETERS, Jr., Appellant.

Court of Appeals of Wisconsin.

Decided June 9, 1988.

Attorney(s) appearing for the Case

For the appellant the cause was submitted on the brief of Mark W. Morrow, of Franzoi & Franzoi, S.C., of Waupaca.

For the petitioner-respondent the cause was submitted on the brief of Scott D. Metz, of Bachman, Cummings & McIntyre, S.C., of Appleton.

Before Gartzke, P.J., Dykman and Eich, JJ.

GARTZKE, P.J.

Richard Peters appeals from an order modifying the tax exemption provisions in the judgment divorcing him from Mary Ann Peters. The issue is whether the trial court erred when it concluded that Richard's failure to exercise his visitation rights constituted a substantial change of circumstances justifying reassignment of the tax exemptions for the children from him to Mary Ann. Because the record contains no evidence regarding the financial consequences...

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