Thornton v. Thornton (Mississippi 2021)
In the absence of specific findings, evidence in the record must support the award of the child tax exemption to a parent. In the latest appeal of this case, the mother appealed a court order changing custody of the younger child to the father, reducing his child support, and awarding him the income tax exemption for the younger child. The appellate court found no abuse of discretion and affirmed these provisions. The order didn’t contain specific findings but the court found specific findings weren’t required as long as the record supported the decision. The record showed the tax exemption would benefit the father. The mother received disability and had no earned income. The father’s support obligation was higher. The father will have additional financial responsibilities as the custodian.