R.M. v. D.M.

Citations

• 2023 Ohio 3978

Syllabus

Modification tax exemption abuse of discretion Civ.R. 7 change in circumstance best interest of the children R.C. 3119.82. Judgment affirmed. Father has failed to demonstrate that the court abused its discretion in its decision to modify the tax exemption allocation. There is no evidence in the record that the court exercised its judgment in an unwarranted way when it reviewed the single issue on the briefs instead of a holding a hearing on the matter. The magistrate thoroughly considered the factors set forth in R.C. 3119.82, and found the tax exemption would best be shared equally between Father and Mother beginning the tax year 2020 and going forward.