Lirette v. Wickramasekera

13 So. 3d 744, 2008 La.App. 4 Cir. 0575, 2009 La. App. LEXIS 786, 2009 WL 1332322
CourtLouisiana Court of Appeal
DecidedMay 13, 2009
Docket2008-CA-0575
StatusPublished
Cited by1 cases

This text of 13 So. 3d 744 (Lirette v. Wickramasekera) is published on Counsel Stack Legal Research, covering Louisiana Court of Appeal primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Lirette v. Wickramasekera, 13 So. 3d 744, 2008 La.App. 4 Cir. 0575, 2009 La. App. LEXIS 786, 2009 WL 1332322 (La. Ct. App. 2009).

Opinion

ROLAND L. BELSOME, Judge.

11 Plaintiff-Appellant appeals four judgments: a judgment ordering Appellant’s child support arrearages executory, a judgment granting the right to claim tax deductions to Defendant-Appellee, a judgment providing for an Income Assignment Order and a judgment denying Appellant’s motion for a change of custody. For the reasons that follow, we vacate the two judgments and reinstate the original respective judgments, thereby affirming the Income Assignment Order and the trial *746 court’s denial of Appellant’s Motion for Change in Custody.

FACTS AND PROCEDURAL HISTORY

Dana Matthew Lirette, Jr., the Appellant, and Danielle Wickramasekara, the Appellee, had three children during their marriage. This convoluted fact pattern began when Appellant filed a petition for divorce on December 8, 2002. On June 26, 2003, the petition for divorce was granted. On that date, the parties also entered into a consent judgment which ordered joint custody of the three minor children with Appellee as domiciliary parent; visitation by Appellant; child support 12payments of $1,500.00 per month by Appellant; and allowed Appellant to claim federal and state tax exemptions for all three children. 1

In August of 2005, Appellee and the minor children evacuated from Louisiana to stay with relatives in Indiana as a result of Hurricane Katrina. 2 On November 7, 2005, Appellant filed a Rule for Modification of Custody and Reduction in Child Support. On August 31, 2006, Appellee filed a motion for contempt against Appellant for failure to pay child support. The parties ultimately entered into a consent judgment 3 on September 28, 2007, which ordered Appellant to pay $5,500.00 in child support arrears and reduced the payment amount to “at least $1,000.00 per month of the court ordered $1,500.00 child support payments,” and provided that “[sjaid payment shall continue until a trial on the merits.”

The matter went to trial on October 10, 2007. On October 19, 2007, the trial court signed a judgment denying Appellant’s motion for change of custody and to decrease child support, and granted Appel-lee’s motion for contempt for failure to pay child support, ordering payment to Appel-lee of attorney’s fees in the amount of $4,500.00. The October 19, 2007 judgment further provided for joint custody of the three minor children with Appellee as domiciliary parent, and provided for visitation by Appellant during the school year and during summer vacation months. On that date, an Income Assignment Order was also entered by the trial court against Appellant regarding child support payments, child support payment arrearages, the children’s health insurance premiums and tuition, and Appellee’s attorney’s fees.

l.qOn October 29, 2007, Appellee filed a Motion for Clarification of Judgment Awarding Tax Dependency Deductions Pursuant to R.S. 9:315.18 and to Void Order Granting Tax Deductions to Petitioner [Appellant].

Additionally, on November 15, 2007, Ap-pellee filed a second Motion for Clarification of Judgment, referencing the October 19, 2007 judgment, which failed to state the amount of health insurance arrearages owed by Appellant. The motion also requested that all past due support obligations become executory.

On January 2, 2008, the trial court issued two judgments. The first decreed that the child support arrearages through September of 2007 of $12,017.00 be made executory; that the tuition which Appellant was to have paid' through September *747 of 2007, in the amount of $11,558.00 be made executory; that the tuition for the 2007-2008 school year that was to be paid by Appellant, $2,173.00, also be made exec-utory; 4 that the amount of health insurance that Appellant failed to reimburse Appellant through September of 2007, $2,960.84, be made executory; 5 and that the amount of unreimbursed dental expenses through September of 2007, $214.20, also be made executory. 6 The judgment further ordered that Appellant be imprisoned for 45 days, but suspended the incarceration pending Appellant’s “fulfillment of a requirement that [Appellant] purge himself of contempt by paying the sum of $15,000 to [Appellee] on or before [January 22, 2008 at 9:00 a.m.].” The judgment, accordingly made executory by the trial court, decreed that Appellee could record same as a lien against any and all real property or other assets owned by Appellant in order to enforce the judgment.

I/The second judgment signed by the trial court on January 2, 2008, voided the previous order granting Appellant the tax deduction for support of the three minor children, and granted Appellee the right to claim the children as dependents. Specifically, the judgment voided the Appellant’s right to claim the tax deductions for the years 2005, 2006, and 2007, in addition to all future years. The judgment further provided that if Appellant did pay the past due child support arrearages, he would retain the right to request to reclaim the tax deduction for support of the minor children, provided that he could demonstrate that the granting of the tax exemption would benefit him without significantly harming Appellee. This appeal followed.

STANDARD OF REVIEW

Findings of fact will not be disturbed on appeal unless manifestly erroneous or clearly wrong. Rosell v. ESCO, 549 So.2d 840, 844 (La.1989). “When findings are based on determinations regarding the credibility of witnesses, the manifest error-clearly wrong standard demands great deference to the trier of fact’s findings; for only the factfinder can be aware of the variations in demeanor and tone of voice that bear so heavily on the listener’s understanding and belief in what is said.” Id. Conversely, “where one or more trial court legal errors interdict the fact-finding process, the manifest error standard is no longer applicable, and, if the record is otherwise complete, the appellate court should make its own independent de novo review of the record and determine a preponderance of the evidence.” Evans v. Lungrin, 1997-0541, p. 6-7 (La.2/6/98), 708 So.2d 731, 735.

DISCUSSION

| ¡Appellant sets forth the following assignments of error: 1) the trial court erred by granting Appellee’s motion for clarification of judgment awarding the tax dependency deductions and voiding order granting the tax deduction to Appellant; 2) the trial court erred by granting Appellee’s *748 motion for clarification of judgment relating to the October 19, 2007 judgment; and 3) the trial court erred when it denied Appellant’s motion for modification of custody.

Assignment of Error # 1 — October 29, 2007 Motion Regarding Tax Dependency Deductions

In his first assignment of error, Appellant asserts that the trial court erred in granting Appellee’s Motion for Clarification of Judgment Awarding Tax Dependency Deductions Pursuant to La. R.S. 9:315.18 7

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13 So. 3d 744, 2008 La.App. 4 Cir. 0575, 2009 La. App. LEXIS 786, 2009 WL 1332322, Counsel Stack Legal Research, https://law.counselstack.com/opinion/lirette-v-wickramasekera-lactapp-2009.