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In re Marriage of Hoyle12/13/2000
insurance would be inequitable. We affirm the district court.
K. Income Tax Exemptions.
Sheryl claims the district court should not have awarded Stephen the income tax exemptions for all three of the parties' dependent children. Because Sheryl bears the day-to-day responsibility for these children and much of their financial support, she should also be able to benefit from the available income tax exemptions. Accordingly, we modify the dissolution decree to allow Sheryl to declare Ashley as an income tax exemption for federal and state income tax purposes.
L. Attorney Fees and Costs.
Sheryl requests Stephen be ordered to pay her attorney fees and costs of $8898.26. An award of attorney fees rests within our discretion. In re Marriage of Elbert, 492 N.W.2d 733, 736 (Iowa App. 1992). We are to consider the needs of the party making the request, the ability of the other party to pay, and whether the party making the request was obligated to defend the trial court's decision on appeal. In re Marriage of Miller, 524 N.W.2d 442, 445 (Iowa App. 1994). Given the terms of the dissolution decree, Sheryl has the ability to pay for her own attorney fees. Moreover, while Stephen initially appealed the decree, Sheryl filed a cross-appeal shortly thereafter in which she raised nine additional issues. We deny Sheryl's request for attorney fees and costs.
Stephen requests Sheryl be ordered to pay half of the cost of the appendix. We deny Stephen's request and tax all costs to him.
III. Conclusion.
We affirm the dissolution decree as modified: Stephen shall pay Sheryl $110,000 for her five-sixteenths interest in the 160 acres of farmland, and Sheryl shall not participate in the future in the rental agreement involving that land. Stephen shall pay Sheryl alimony of $800 per month for thirty-six months. He shall also pay child support of $1200 per month for the parties' three minor children. Finally, Sheryl shall be allowed to declare Ashley as an income tax exemption. We affirm the district court on all of the parties' other claims.
AFFIRMED AS MODIFIED.
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