Baker v. Deatrick

Citations

• 2024 Ohio 3058

Syllabus

CHILD TAX CREDIT R.C. 3119.82 ABUSE OF DISCRETION MANIFEST WEIGHT OF THE EVIDENCE. The trial court did not abuse its discretion by ordering the parties to alternate claiming the child on their respective income tax returns for purposes of the child tax credit. The trial court considered the factors set forth in R.C. 3119.82 and determined that it is in the best interests of the child to allocate the benefit of the child tax credit between mother and father. The trial court's decision is not an abuse of discretion because it is supported by competent, credible evidence.