Yochum v. Yochum
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The Supreme Court affirmed in part, vacated in part, and in part reversed and remanded the judgment of the district court finding that Appellant was in contempt of court of orders contained in a divorce decree from Appellee, holding that the court erred in several respects.
The district court found that for the tax years 2014 and 2019 Appellant willful violated the dependency tax exemption provisions of her marital dissolution decree and the order in modification. The Supreme Court (1) reversed the order finding Appellant in contempt for taking tax exemptions for the 2014 tax year but affirmed with respect to her filing for 2019, holding that Appellant was not in contempt of the decree when she took a dependency tax exemption for 2014; (2) vacated the award to Appellee for tax year 2014, holding that Appellee he was not harmed in 2014; (3) vacated the damages awarded to Appellee for a lost coronavirus relief payment for the 2019 tax year for lack of proof; and (4) reversed the award of attorney fees to Appellee.
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