Debra Ann Williams vs. George Jay Williams, IV

Debra Ann Williams ("Mother") and George Jay Williams, IV ("Father") were divorced in 1998. Mother was designated the custodial parent of the parties' two minor children. In 2003, Father filed a Petition for Modification and Contempt seeking, in part, a change in custody or visitation, and relief from the requirement that Father carry life insurance or, in the alternative, that Mother also be required to maintain life insurance. Mother filed a counter claim requesting, in part, increased child support and the right to claim the tax exemption for both children. After a trial, the Trial Court entered an order holding, inter alia, "that there has been no change in circumstances which would justify the modification of the final judgment" as requested by Father and dismissing Father's petition for modification. The Trial Court, however, increased child support in accordance with the guidelines and held that for purposes of calculating child support under the guidelines, Father was not entitled to a reduction in his annual earnings for state income taxes he may pay. Father appeals raising issues regarding custody, visitation, life insurance, child support, and attorney's fees. We reverse as to the award to Mother of the tax exemption for one child, and affirm as to all other issues.