FRANKLIN (JOHN) VS. FRANKLIN (VALARIE)
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RENDERED: MARCH 18, 2011; 10:00 A.M.
NOT TO BE PUBLISHED
Commonwealth of Kentucky
Court of Appeals
NO. 2010-CA-000038-MR
JOHN FRANKLIN
v.
APPELLANT
APPEAL FROM JEFFERSON CIRCUIT COURT
HONORABLE PATRICIA WALKER FITZGERALD, JUDGE
ACTION NO. 98-FC-007775
VALARIE FRANKLIN
APPELLEE
OPINION
AFFIRMING
** ** ** ** **
BEFORE: TAYLOR, CHIEF JUDGE; MOORE AND WINE, JUDGES.
MOORE, JUDGE: John Franklin appeals the Jefferson Circuit Court’s order
denying his motion to reinstate the original divorce decree provision allowing him
to claim the parties’ child as a dependent for tax exemption purposes. After a
careful review of the record, we affirm.
John and Valarie Franklin were divorced on February 11, 1999. The
settlement agreement, which was incorporated by reference in the divorce decree,
provided that John was entitled to claim the parties’ only child as a dependent for
tax exemption purposes in odd-numbered years.
Valarie subsequently filed for sole custody of the child. Valarie
tendered a pro se order, which the court entered, including a provision precluding
John from claiming a tax exemption in even-numbered years. In that order, the
court also acknowledged that John had not participated in the care of his daughter
for the past eight years.
Valarie later testified that the court granted her request to preclude
John from claiming the tax exemption in any year, but that Valarie made an error
in drafting the order. It is apparent that John believed that the order precluded him
from claiming any tax exemption because he filed a motion requesting that the
court reinstate the provision in the parties’ decree allowing him to claim the tax
exemption.
A hearing was held in which the court denied John’s motion, finding
that John had no contact with the child and that it would not benefit the child to
allow John to claim the tax exemption.1 John filed a second motion. In an attempt
to refute Valarie’s testimony at the previous hearing, John presented evidence that
1
Although the court denied John’s motion to vacate the January 18, 2008 order and to reinstate
the provision in the decree allowing him to claim the exemption, no effort was made to clarify
the inconsistency between the decree provision allowing John to claim the exemption in oddnumbered years and the January 18, 2008 order prohibiting John to claim the exemption in evennumbered years.
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he had provided medical insurance for the parties’ child and was current on his
child support payments. John again requested that the court reinstate the original
decree provision allowing him to claim the child as a dependent in alternate years.
After the second hearing, the court ordered that John was not allowed
to claim the tax exemption because John had no contact with his daughter and
Valarie was carrying the majority of the child’s expenses. The court found that the
greatest benefit for the child would be obtained by awarding the tax credit to
Valarie. John now appeals, contending that the court applied the incorrect legal
standard when modifying the decree.
A trial court has broad discretion in making an award of the right to
claim a parties’ child for tax exemption purposes. Marksberry v. Riley, 889
S.W.2d 47, 48 (Ky. App. 1994); see also Pegler v. Pegler, 895 S.W.2d 580, 581
(Ky. App. 1995). In doing so, the court must consider which party, by claiming
the exemption, will be able to provide the greatest benefit for the child. Hart v.
Hart, 774 S.W.2d 455, 457 (Ky. App. 1989). A court may also be guided by
“balancing the equities between parties.” Brausch v. Brausch, 265 S.W.3d 837,
842 (Ky. App. 2008).
In this case, the court used the correct standard by considering which
party would provide the child with the greatest benefit by claiming the exemption.
Hart, 774 S.W.2d at 457. Based on the record before us, the court did not abuse its
discretion when it determined that the mother was providing for the majority of the
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child’s expenses and that allowing her to claim the exemption would maximize the
amount available for the care of the child. Accordingly, we affirm.
ALL CONCUR.
BRIEF FOR APPELLANT:
BRIEF FOR APPELLEE:
John Franklin, pro se
Louisville, Kentucky
None Filed
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