Child Support Enforcement - Sarpy County Nebraska

State o/b/o Pathammavong v. Pathammavong, 268 Neb. 1, 679 N.W.2d 749 (2004)
The general rule that a custodial parent is presumptively entitled to the federal tax
exemption for a dependent child. See, I.R.C. § 152(e) (2000); Hall v. Hall, 238 Neb.
686, 472 N.W.2d 217 (1991).
however….We have held that a Nebraska court having jurisdiction in a divorce
action shall have the power to allocate tax dependency exemptions as part of the
divorce decree and may order the custodial parent to execute a waiver of his or her
right to declare the tax exemptions if the situation of the parties so requires.
Temporary child support – see § 42-357.
Temporary Support
Dartmann v. Dartmann, 14 Neb. App. 864, 717 N.W.2d 519 (2006)
“Temporary support” does not mean the support expires when temporary
order expires and is replaced by final decree, which is silent on issue of temporary
support.
Neb. Rev. Stat. § 42-369(4) (Reissue 2004) provides, in part, that “[o]rders, decrees,
and judgments for temporary or permanent support or alimony . . . have the force
and effect of judgments when entered.” Child support payments become a vested
right of the payee in a dissolution action as they accrue. Gress, supra. See Berg v.
Hayworth, 238 Neb. 527, 471 N.W.2d 435 (1991). A court may not forgive or modify
past-due child support.
[T]he district court may, on motion and satisfactory proof that a judgment has been
paid or satisfied in whole or in part by the act of the parties thereto, order it
discharged and canceled of record, to the extent of the payment or satisfaction.
The case law is clear that the district court’s ability to discharge an arrearage of child
support hinges on satisfactory proof that a judgment has been fully paid or satisfied
by the act of both parties.
Jessen v. Line, 16 Neb. App. 197, 742 N.W.2d 30 (2007)
Facts: Apparently wealthy businessman father plays “hide the ball” with his financial records,
preventing mother from ever seeing them, despite 3 court orders. The court of appeals scolds
both sides for not resolving that issue using the “persuasive powers” of the trial court.
[A temporary child] support order was merely an interlocutory order from which no
appeal could be taken.
The fact that the initial [temporary] child support order was interlocutory militates in
favor of making the final order retroactive
Rickus v. Rickus, 183 Neb. 140, 158 N. W. 2d 540 (1969)
[T]emporary orders in the district court allowing alimony, child support, etc.,
terminate with the rendition of a final decree of divorce or the overruling of a motion
for new trial if one be filed. Hall v. Hall, 176 Neb. 555, 126 N. W. 2d 839
Note: All temporary orders are subject to vacation/termination by court order if the parties
do not timely follow up with a final, permanent order of support. If a temporary order ends
up on the dismissal docket, and dismissed under the case progression standards, the
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