Child Support Enforcement - Sarpy County Nebraska

Hall v. Hall, 238 Neb. 686, 472 N.W.2d 217 (1991)
We hold that a tax dependency exemption is nearly identical in nature to an award of
child support or alimony and is thus capable of being modified as an order of
support.
Hall v. Hall, 238 Neb. 686, 472 N.W.2d 217 (1991)
[T]he fact that [the custodial parent] did not respond to [the non custodial parent]’s
motion for modification of their divorce decree is not determinative of the status of
the tax exemptions. [The noncustodial parent] may not be granted the exemptions
simply on [the custodial parent’s] failure to respond or appear. Rather, this court,
under its equity powers, balances the interests of the parties and then determines
where the equities lie.
The trial court in this case did not specifically allocate the tax exemptions. However,
since federal tax laws determine the placement of the exemptions absent
reallocation by the state court, the custodial parent is presumed to retain the tax
exemptions.
State o/b/o Pathammavong v. Pathammavong, 268 Neb. 1, 679 N.W.2d 749 (2004)
The general rule that a custodial parent is presumptively entitled to the federal tax
exemption for a dependent child. See, I.R.C. § 152(e) (2000); Hall v. Hall, 238 Neb.
686, 472 N.W.2d 217 (1991).
however….We have held that a Nebraska court having jurisdiction in a divorce
action shall have the power to allocate tax dependency exemptions as part of the
divorce decree and may order the custodial parent to execute a waiver of his or her
right to declare the tax exemptions if the situation of the parties so requires.
Temporary child support – see § 42-357.
Temporary Support
Dartmann v. Dartmann, 14 Neb. App. 864, 717 N.W.2d 519 (2006)
“Temporary support” does not mean the support expires when temporary
order expires and is replaced by final decree, which is silent on issue of temporary
support.
Neb. Rev. Stat. § 42-369(4) (Reissue 2004) provides, in part, that “[o]rders, decrees,
and judgments for temporary or permanent support or alimony . . . have the force
and effect of judgments when entered.” Child support payments become a vested
right of the payee in a dissolution action as they accrue. Gress, supra. See Berg v.
Hayworth, 238 Neb. 527, 471 N.W.2d 435 (1991). A court may not forgive or modify
past-due child support.
[T]he district court may, on motion and satisfactory proof that a judgment has been
paid or satisfied in whole or in part by the act of the parties thereto, order it
discharged and canceled of record, to the extent of the payment or satisfaction.
The case law is clear that the district court’s ability to discharge an arrearage of child
support hinges on satisfactory proof that a judgment has been fully paid or satisfied
by the act of both parties.
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