Here's the scenario in Oregon.
Husband is awarded temporary custody. Mother and father stipulate to the following agreement:
He gets car a, she gets car b. He gets this, she gets that, and so on. They agree to joint custody and that the children will reside primarily with mother and in exchange for father's time with the children (therefore increasing the amount of child support he will pay), mother agrees to give father the tax exemptions for the remaining years, and she signs tax forms through the year 2012.
Three years later mother changes her mind and wants the tax exemptions, because after all, the children are living with her. Mother admits on the record that she "traded" any right to the exemptions in exchange for the children that father would have been awarded custody of (and would have been entitled to the exemptions under that rule as well).
The question is... whether or not a tax exemption is considered "property" (and therefore, not modifiable), or is it considered under "support" (and therefore, modifiable)... something that a judge had the authority to change and not otherwise compensate father for when it was negotiated for originally?
Husband is awarded temporary custody. Mother and father stipulate to the following agreement:
He gets car a, she gets car b. He gets this, she gets that, and so on. They agree to joint custody and that the children will reside primarily with mother and in exchange for father's time with the children (therefore increasing the amount of child support he will pay), mother agrees to give father the tax exemptions for the remaining years, and she signs tax forms through the year 2012.
Three years later mother changes her mind and wants the tax exemptions, because after all, the children are living with her. Mother admits on the record that she "traded" any right to the exemptions in exchange for the children that father would have been awarded custody of (and would have been entitled to the exemptions under that rule as well).
The question is... whether or not a tax exemption is considered "property" (and therefore, not modifiable), or is it considered under "support" (and therefore, modifiable)... something that a judge had the authority to change and not otherwise compensate father for when it was negotiated for originally?
