A-15-1234, Shane A. Smith (Appellant) v. Debra K. Smith
Red Willow County, District Judge James E. Doyle IV
Attorney for Appellant: Patrick M. Heng
Attorney for Appellee: Kevin D. Urbom (Urbom Law Offices. P.C.)
Civil Action: Dissolution of Marriage
Action Taken by Trial Court: District court entered decree of dissolution in which it ordered Shane to pay child support but determined that Debra was not entitled to alimony. In its division of property, the court included Shane's retirement account in the marital estate, awarded the retirement account to Shane, and ordered Shane to pay Debra $50,902.40 to equalize the division of property. The court thereafter sustained Debra's motion for a new trial, increased Shane's child support obligation, and ordered Shane to pay Debra alimony. The court overruled Shane's motion for new trial in which he requested a change in the treatment of his retirement account.
Assignment of Error on Appeal: Restated, Shane assigns that the district court erred by: (1) sustaining Debra's motion for new trial and (a) changing his child support obligation and (b) awarding her alimony; (2) determining Shane's firefighters retirement account was (a) a marital asset and (b) entering a lump sum judgment against Shane instead of entering a qualified domestic relations order; and (3) failing to take into account, for purposes of the equitable distribution of property, Debra's unilateral decision to claim both children as deductions on her 2014 tax return.