Dorr v. Dorr

797 So. 2d 1008, 2001 WL 316204
CourtCourt of Appeals of Mississippi
DecidedApril 3, 2001
Docket1999-CA-01123-COA
StatusPublished
Cited by8 cases

This text of 797 So. 2d 1008 (Dorr v. Dorr) is published on Counsel Stack Legal Research, covering Court of Appeals of Mississippi primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Dorr v. Dorr, 797 So. 2d 1008, 2001 WL 316204 (Mich. Ct. App. 2001).

Opinion

797 So.2d 1008 (2001)

Susanne Marie DORR (Howell), Individually, and as Next Friend of Houston Trey Howell, Appellants,
v.
Houston Jacento DORR, Jr., Appellee.

No. 1999-CA-01123-COA.

Court of Appeals of Mississippi.

April 3, 2001.

*1010 G. Charles Bordis IV, Ocean Springs, Attorney for Appellants.

Elise Epperson-Sims, Bay St. Louis, Attorney for Appellee.

Before McMILLIN, C.J., PAYNE, and LEE, JJ.

McMILLIN, C.J., for the Court:

¶ 1. The case now before the Court involves a dispute over a substantial amount of child support alleged to be owed by Houston Jacento Dorr to his former wife, Susanne Marie Dorr (Howell), for a period ranging from 1985 through 1994. The principal issues in dispute are: (a) whether the chancellor erred by allowing credit for certain payments Mr. Dorr alleged he had made when the only evidence of such payments consisted of a series of entries in Mr. Dorr's personal checking account register, (b) what effect the chancellor ought to have given to an alleged extrajudicial agreement between the parties to modify Mr. Dorr's monthly child support obligation, (c) how to properly calculate interest due on past due child support, and (d) whether the chancellor erred in denying attorney's fees to Mrs. Dorr for pursuing collection of the arrearage.

¶ 2. Finding that, in some respects, the chancellor erred in his factual findings and further finding that the chancellor abused his discretion in fashioning a remedy in this case, we vacate the judgment and remand for further proceedings consistent with this opinion.

*1011 I.

Facts

¶ 3. The parties were divorced in 1983 and Mrs. Dorr received custody of the minor child born of the marriage. Mr. Dorr was ordered to pay periodic child support and the divorce judgment ordered that, in recognition of this support payment, Mr. Dorr would be entitled to claim the child as a dependent for income tax purposes. Mr. Dorr was less than diligent in meeting his obligations and on April 10, 1985, he was adjudicated to be in arrears on child support in the amount of $2,400. In the same order adjudicating this arrearage, the chancellor modified Mr. Dorr's monthly child support payment to $225 per month effective April 1, 1985.

¶ 4. Again, Mr. Dorr seems to have failed to fully meet his obligations under this modified judgment though he did make some sporadic payments to Mrs. Dorr after April 1985. However, Mrs. Dorr made no further formal attempt to enforce the payments for an extended period of time. In January 1988, Mr. Dorr executed and delivered to Mrs. Dorr a writing in which he relinquished his right to claim the child as a dependent for tax purposes and acquiesced in Mrs. Dorr being able to do so, this arrangement being in derogation of the divorce judgment. Mr. Dorr contended at trial that this instrument was delivered as a part of an extrajudicial agreement between him and Mrs. Dorr that, in exchange for this concession, she would relieve him of any obligation to continue to pay periodic child support. Mrs. Dorr denied any such agreement, contending that Mr. Dorr unilaterally made the concession to her without any corresponding concession on her part.

¶ 5. By a subsequent judgment entered in another proceeding, the minor child of the parties was adopted to Mrs. Dorr and her new husband, thereby terminating any further support obligation for the child by Mr. Dorr. This adoption was effective July 19, 1994.

¶ 6. This action was commenced in August 1998 by Mrs. Dorr to collect all delinquent amounts of child support alleged to have accrued prior to the 1994 judgment of adoption. In addition, Mrs. Dorr sought to recover certain unpaid medical expenses for the child which she alleged were due under the original divorce judgment. Mrs. Dorr further sought interest on all unpaid installments and an appropriate attorney's fee for pursuing the collection of these various arrearages.

¶ 7. In a somewhat unusual ruling, the chancellor initially declined to resolve the disputed issue of fact as to whether (a) Mr. Dorr's tax dependency waiver was a part of a mutual agreement in exchange for which he would be relieved of his child support obligations or whether, (b) as Mrs. Dorr contended, it was simply a unilateral concession on Mr. Dorr's part, born out of guilt for his prolonged failure to meet his support obligation. Instead, the chancellor offered the parties a "grace period" of fifteen days during which they might mutually concede by written stipulation the existence of such an agreement and jointly agree for the chancellor to ratify the extrajudicial agreement. If the parties did so stipulate, then the chancellor apparently would have relieved Mr. Dorr of any child support payments falling due on or after January 1988. Not surprisingly, in view of Mrs. Dorr's position throughout this litigation, no such stipulation appears in the official record of the case.

¶ 8. The chancellor's judgment went on to state that, in the event the parties failed to enter into such a stipulation (which is what, in fact, occurred), the alleged agreement asserted by Mr. Dorr would be held *1012 void as (a) not being supported by valuable consideration and (b) an unenforceable attempt to extrajudicially modify a court-ordered obligation. In such event, the chancellor determined that Mr. Dorr would owe an additional $17,775 in child support, but that he would have the right to file amended tax returns for the affected years to claim the child and obtain such refund as he might be entitled based on those amended returns. The chancellor further directed that Mrs. Dorr would be required to likewise file amended returns for the same years removing the child as a dependent and thereby obligating herself to pay such additional taxes as were owed due to this change in her filing status.

¶ 9. The chancellor ordered that the various awards due to Mrs. Dorr would not accrue interest, apparently as a form of penalty for Mrs. Dorr's lengthy delay in asserting these various claims. The chancellor also declined Mrs. Dorr's request for attorney's fees, holding that Mr. Dorr was not in wilful contempt, and that Mrs. Dorr had failed to demonstrate her inability to pay any such fees.

¶ 10. Mrs. Dorr, dissatisfied with the chancellor's ruling, has appealed. We will consider the issues presented in the appeal in the same order raised by Mrs. Dorr in her brief.

II.

Issue One:

The Effect of the Tax Exemption Swap

¶ 11. The somewhat unusual means by which the chancellor handled the tax exemption waiver executed by Mr. Dorr in 1988 poses some difficulty. It is the chancellor's duty to sit as finder of fact and to resolve those disputed issues upon which the parties cannot agree based on where the chancellor determines the preponderance of the evidence to lie. Murphy v. Murphy, 631 So.2d 812, 815 (Miss. 1994). In this case, the threshold question of fact for the chancellor to resolve was whether the parties had, as Mr. Dorr asserted, entered into an agreement by which he would surrender his right to claim the child as a dependent for tax purposes in exchange for Mrs. Dorr's waiving any claim for further periodic child support payments. Only if the chancellor determined that the parties did, in fact, so agree would the issue of law arise as to what effect to give to this extrajudicial agreement.

¶ 12.

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Bluebook (online)
797 So. 2d 1008, 2001 WL 316204, Counsel Stack Legal Research, https://law.counselstack.com/opinion/dorr-v-dorr-missctapp-2001.