Stuber v. Stuber

WADE, Justice. In March, 1945, Phyllis K. Stuber, respondent herein, obtained a divorce from Harvey T. Stuber, appellant herein. In that suit, respondent was granted the custody of Bruce, their 14 month old son, with $30 per month for his support and $50 per month alimony. Shortly after this divorce was granted, respondent and appellant tried a reconciliation and after living together a few months found that they could live happier apart. Respondent had no money and was obliged to go to work. Appellant had told her that he would not pay the alimony or support money if he had to rot in jail. For a short time, respondents mother took care of their child, but she was unable to continue doing this and appellant offered to take the child and have his mother care for it until respondent could care for him herself. Respondent agreed that while he had the care and custody of their son that he would be relieved from paying any of the alimony or support money decreed in the divorce suit if she would be allowed to claim her son as a dependent for income tax purposes. Respondent worked most of the time after her divorce and claimed Bruce as a dependent in her income tax returns until the Collector of Internal Revenue informed her that she was delinquent in her taxes for the years 1948, 1949 and 1950, because appellant had been claiming Bruce also as a dependent and since he was actually supporting their son, she could not claim him as a dependent for income tax purposes. Upon receiving this information, respondent contacted appellant in regard to this matter but he refused to do anything about it, whereupon, on February 13, 1951, respondent filed her affidavit stating that she had voluntarily placed the child in her former husbands custody until she could properly care for him herself, and that she was in a position to do so but appellant refused to surrender his custody to her. She averred that the child lacked proper love and attention and was backward in school and demanded the accumulated alimony which appellant had not paid.