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JACOBSON v. JACOBSON

No. 21088.

611 N.W.2d 210 (2000)

Scott J. JACOBSON, Plaintiff and Appellant, v. Nancy J. JACOBSON, Defendant and Appellee.

Supreme Court of South Dakota.

Decided May 3, 2000.

Attorney(s) appearing for the Case

John J. Delaney of Delaney & Sumner, Rapid City, for plaintiff and appellant.

James L. Waggoner, Rapid City, for defendant and appellee.

MILLER, Chief Justice

[¶ 1.] This is an appeal from the trial court's modification of a provision in a divorce decree which allocated the federal income tax dependent exemptions. We affirm in part and reverse in part.

FACTS

[¶ 2.] Scott Jacobson and Nancy Jacobson were married in August 1985, and two children were born to the marriage. They were divorced in May 1996. The divorce decree incorporated a "Stipulation, Property Settlement and...

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