Kee v. Gilbert


Nebraska Supreme Court Online Library www.nebraska.gov/apps-courts-epub/ 06/06/2023 08:07 AM CDT -1- Nebraska Court of Appeals Advance Sheets 32 Nebraska Appellate Reports KEE V. GILBERT Cite as 32 Neb. App. 1 Paw Kee, appellee, v. Christian L. Gilbert, appellant. ___ N.W.2d ___ Filed June 6, 2023. No. A-22-317. 1. Child Custody: Jurisdiction: Appeal and Error. The question whether jurisdiction should be exercised under the Uniform Child Custody Jurisdiction and Enforcement Act is entrusted to the discretion of the trial court and is reviewed by an appellate court de novo on the record for abuse of discretion. 2. ____: ____: ____. In considering whether jurisdiction exists under the Uniform Child Custody Jurisdiction and Enforcement Act, a jurisdic- tional question that does not involve a factual dispute is determined by an appellate court as a matter of law, which requires an appellate court to reach a conclusion independent from the trial court. 3. Paternity: Appeal and Error. In a filiation proceeding, questions con- cerning child custody determinations are reviewed on appeal de novo on the record to determine whether there has been an abuse of discretion by the trial court, whose judgment will be upheld in the absence of an abuse of discretion. 4. Child Support: Appeal and Error. An appellate court reviews child support determinations de novo on the record, but the trial court’s deci- sion will be affirmed absent an abuse of discretion. 5. Paternity: Attorney Fees: Appeal and Error. An award of attorney fees in a paternity action is reviewed de novo on the record to determine whether there has been an abuse of discretion by the trial judge. Absent such an abuse, the award will be affirmed. 6. Child Custody: Jurisdiction: Courts: Records. Neb. Rev. Stat. § 43-1235 (Reissue 2016) does not require a verbatim transcription of the consultation between two courts after a hearing; rather, a sufficient record of the courts’ posthearing consultation is made when the courts enter orders memorializing the substance of their communication. -2- Nebraska Court of Appeals Advance Sheets 32 Nebraska Appellate Reports KEE V. GILBERT Cite as 32 Neb. App. 1 7. Child Custody. When deciding custody issues, the court’s paramount concern is the child’s best interests. 8. Evidence: Appeal and Error. When evidence is in conflict, the appel- late court considers and may give weight to the fact that the trial court heard and observed the witnesses and accepted one version of the facts rather than the other. 9. Child Support: Appeal and Error. Whether a child support order should be retroactive is entrusted to the discretion of the trial court, and an appellate court will affirm its decision absent an abuse of discretion. 10. Child Support: Taxation: Presumptions. In general, the custodial par- ent is presumptively entitled to the federal tax exemption for a depen- dent child. 11. Child Support: Taxation: Waiver. A court may exercise its equitable powers and order the custodial parent to execute a waiver of his or her right to claim the tax exemption for a dependent …

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