IN RE MARRIAGE OF FEUSTEL

No. 89-1799.

467 N.W.2d 261 (1991)

In re the MARRIAGE OF Cynthia Ann FEUSTEL and Mark Dennis Feustel, Upon the Petition of Cynthia Ann Feustel, Appellee, And Concerning Mark Dennis Feustel, Appellant.

Supreme Court of Iowa.

March 20, 1991.


Attorney(s) appearing for the Case

Ted Enabnit of Enabnit & Keen, P.C., Mason City, for appellant.

R. Michael Sweesy, Mason City, for appellee.

Considered en banc.


SNELL, Justice.

This appeal by Mark Dennis Feustel arises out of an adverse ruling in the district court denying his application for modification of a prior divorce decree. The question is whether a change in the federal tax law under which the Internal Revenue Service (IRS) denied Mark's previous entitlement to claim his children as dependents for income tax purposes is a substantial change in circumstances warranting modification of the decree. We conclude that...

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