Knott v. Knott

[Cite as Knott v. Knott, 2018-Ohio-4198.]
STATE OF OHIO ) IN THE COURT OF APPEALS
)ss: NINTH JUDICIAL DISTRICT
COUNTY OF SUMMIT )
WILLIAM KNOTT C.A. No. 28895
Appellee
v. APPEAL FROM JUDGMENT
ENTERED IN THE
ARIELLE KNOTT COURT OF COMMON PLEAS
COUNTY OF SUMMIT, OHIO
Appellant CASE No. DR-2015-04-1211
DECISION AND JOURNAL ENTRY
Dated: October 17, 2018
TEODOSIO, Judge.
{¶1} Arielle Knott appeals the judgment of the Summit County Court of Common
Pleas Domestic Relations Division overruling her objections to the August 2, 2017, magistrate’s
decision and finding her in contempt. We affirm in part, and reverse and remand in part.
I.
{¶2} William Knott filed a complaint for divorce against Arielle Knott in April 2015,
with a divorce decree having been entered in December 2015. Ms. Knott was designated as the
residential parent and legal custodian of the parties’ two minor children. Also pursuant to the
divorce decree, Mr. Knott was entitled to claim the two children as dependents for the 2015 tax
year, and beginning in the 2016 tax year, each parent was to claim one of the children as a
dependent for tax purposes.
{¶3} In 2015, Ms. Knott and her children moved in with her grandfather, who provided
for their support while Ms. Knott was unemployed. The grandfather claimed both children as
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dependents for the 2015 tax year. Mr. Knott also claimed both children as dependents for his
2015 taxes. The Internal Revenue Service (“IRS”) requested proof of support from each of the
parties. After providing proof of support, the grandfather was given the tax exemption for both
children and Mr. Knott was assessed a penalty by the IRS. Subsequently, for the 2016 tax year,
Mr. Knott again claimed both children as dependents for tax purposes.
{¶4} In 2017, Mr. Knott filed a contempt motion alleging Ms. Knott had failed to
comply with the trial court’s order with regard to the 2015 tax exemptions and Ms. Knott filed a
contempt motion with regard to the 2016 tax exemptions taken by Mr. Knott. Hearings before
the magistrate were conducted and on August 2, 2017, the magistrate issued a decision finding
Ms. Knott in contempt and Mr. Knott not in contempt. On November 17, 2017, the trial court
overruled objections filed by Ms. Knott and issued an order: (1) finding Ms. Knott in contempt;
(2) reallocating the tax exemptions for 2016 to Mr. Knott; (3) ordering that Mr. Knott claim both
tax exemptions in future years as compensation for penalties assessed to him by the IRS; (4)
finding Mr. Knott not in contempt; and (5) stating that Ms. Knott was not permitted to claim the
children as tax dependents or allow her [grand]father or any other person to claim them for tax
exemptions.
{¶5} Ms. Knott now appeals, raising five assignments of error. Mr. Knott has not filed
an appellate brief in this matter and thus, this Court may, “in determining the appeal, * * * accept
[Ms. Knott’s] statement of the facts and issues as correct and reverse the judgment if [Ms.
Knott’s] brief reasonably appears to sustain such action.” Phillips v. Robinson, 9th Dist. Medina
No. 12CA0038-M, 2012-Ohio-6108, ¶ 6, quoting App.R. 18(C).
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II.
{¶6} We note that Ms. Knott’s statement of the assignments of error on page one of her
brief to this Court do not reflect the headings and divisions contained within the body of the
brief. For the purposes of our review, we will use the headings as they appear in the body of the
brief as they more accurately reflect the arguments contained therein.
ASSIGNMENT OF ERROR ONE
THE TRIAL COURT’S FINDING THAT “CONTRARY TO THE DIVORCE
DECREE MOTHER TOOK BOTH EXEMPTIONS IN 2015 BY ALLOWING
HER FATHER [SIC] TO CLAIM BOTH CHILDREN AS DEPENDENTS ON
HIS TAX RETURN” IS CONTRARY TO THE MANIFEST WEIGHT OF THE
EVIDENCE.
{¶7} “Generally, the decision to adopt, reject, or modify a magistrate’s decision lies
within the discretion of the trial court and should not be reversed on appeal absent an abuse of
discretion.” Barlow v. Barlow, 9th Dist. Wayne No. 08CA0055, 2009-Ohio-3788, ¶ 5.
However, “[i]n so doing, we consider the trial court’s action with reference to the nature of the
underlying matter.” Tabatabai v. Tabatabai, 9th Dist. Medina No. 08CA0049-M, 2009-Ohio-
3139, ¶ 18.
{¶8} “This Court reviews contempt proceedings for an abuse of discretion.” Zemla v.
Zemla, 9th Dist. Wayne No. 11CA0010, 2012-Ohio-2829, ¶ 8. An abuse of discretion is more
than an error of judgment; it means that the trial court was unreasonable, arbitrary, or
unconscionable in its ruling. Blakemore v. Blakemore, 5 Ohio St. 3d 217, 219 (1983). When
applying this standard, a reviewing court is precluded from simply substituting its own judgment
for that of the trial court. Pons v. Ohio State Med. Bd., 66 Ohio St. 3d 619, 621 (1993).
{¶9} “To establish contempt, the moving party must ‘establish a valid court order,
knowledge of the order by the defendant, and a violation of the order.’” Henry v. Henry, 9th
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Dist. Summit No. 27696, 2015-Ohio-4350, ¶ 12, quoting State v. Komadina, 9th Dist. Lorain No.
03CA008325, 2004-Ohio-4962, ¶ 11. Civil contempt requires proof by clear and convincing
evidence. Zemla v. Zemla, 9th Dist. Wayne No. 11CA0010, 2012-Ohio-2829, ¶ 11. “Clear and
convincing evidence is that measure or degree of proof which is more certain than a mere
‘preponderance of the evidence,’ but not to the extent of such certainty as is required ‘beyond a
reasonable doubt’ in criminal cases, and which will produce in the mind of the trier of facts a
firm belief or conviction as to the facts sought to be established.” Cross v. Ledford, 161 Ohio St.
469, 120 N.E.2d 118 (1954), paragraph three of the syllabus.
{¶10} In holding Ms. Knott in contempt, the trial court stated that “[c]ontrary to the
Divorce Decree, Mother took both exemptions in 2015 by allowing her [grand]father to claim
both children as dependents on his tax return.” It is not in dispute that Ms. Knott’s grandfather
claimed the children as dependents on his tax return for 2015.
{¶11} The transcript of the hearing held on June 22, 2018, presents the following
exchange between the magistrate and counsel for Ms. Knott:
THE COURT: The only issue before me is whether or not she was permitted to
allow her grandfather.
MR. UFHOLZ: She did not allow her grandfather. She had nothing to do with
him filing.
THE COURT: How did the grandfather get access to the Social Security
numbers?
MR. UFHOLZ: He may have had Social Security numbers for her and the
grandchildren, but she didn’t authorize him to file a return. She didn’t join in a
return. She had nothing to do with that.
***
MRS. KNOTT: My grandfather has had my kids’ Social Securities because
William used to take them and he would –
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{¶12} At the July 31, 2017, hearing, the magistrate again inquired as to how the
grandfather was able to get the children’s social security numbers. In response, counsel for Ms.
Knott responded: “He had filed in previous years. This was not the first year that he had taken
she and the children as dependents * * * so he already had all of that information.”
{¶13} These exchanges, although not witness testimony, were the only discussions
relating to Ms. Knott’s knowledge of, or acquiescence to, her grandfather having claimed the
children as dependents. No evidence or testimony was presented to support the notion that Ms.
Knott “allowed” her grandfather to claim the children as dependents. We conclude that the mere
fact that Ms. Knott’s grandfather did so does not constitute the clear and convincing evidence
required to support a finding of contempt on the basis that Ms. Knott allowed him to claim her
children as dependents. The trial court thereby abused its discretion in finding Ms. Knott in
contempt.
{¶14} Ms. Knott’s first assignment of error is sustained.
ASSIGNMENT OF ERROR TWO
THE TRIAL COURT’S FINDING THAT “CONTRARY TO THE DIVORCE
DECREE MOTHER TOOK BOTH EXEMPTIONS IN 2015 BY ALLOWING
HER FATHER [SIC] TO CLAIM BOTH CHILDREN AS DEPENDENTS ON
THIS TAX RETURN” IS CONTRARY TO THE LAW.
{¶15} In her second assignment of error, Ms. Knott argues the trial court’s finding that
she allowed her grandfather to claim both children as dependents was contrary to law. We do
not reach the merits of this argument because our resolution of the first assignment of error has
rendered this assignment moot. Accordingly, we decline to address it. See App.R. 12(A)(1)(c).
ASSIGNMENT OF ERROR THREE
THE TRIAL COURT’S REALLOCATION OF BOTH CHILD TAX
EXEMPTIONS TO FATHER WAS AN ABUSE OF DISCRETION.
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{¶16} In her third assignment of error, Ms. Knott argues the trial court erred in
reallocating the child tax exemptions for both children to Mr. Knott. We agree.
{¶17} The trial court’s order overruling objections to the magistrate’s decision found
Ms. Knott in contempt, retroactively reallocated both child tax exemptions to Mr. Knott for the
2016 tax year, reallocated both child tax exemptions to Mr. Knott for subsequent years, and
found that Mr. Knott was not in contempt. The trial court further stated: “Henceforth, [Mr.
Knott] shall claim both children each year as tax exemptions on his tax return to compensate the
penalty assessed to him by the IRS.”
{¶18} The reallocation of the child tax exemptions is a modification of the income tax
dependency exemptions. “[T]he trial court may modify the dependency exemption, just as any
other portion of a support order, only after finding a substantial change in circumstances.”
Hoban v. Hoban, 64 Ohio App. 3d 257, 261 (9th Dist.1990). “The determination of the tax
exemption is directly related to the support of the child; therefore, the trial court’s decision must
be in the best interest of the child in order to be upheld.” Bender v. Bender, 9th Dist. Summit
No. 20157, 2001 Ohio App. LEXIS 3212, *19 (July 18, 2001). “[A] trial court’s decision
regarding child support obligations falls within the discretion of the trial court and will not be
disturbed absent a showing of an abuse of discretion.” Pauly v. Pauly, 80 Ohio St. 3d 386, 390
(1997). An abuse of discretion is more than an error of judgment; it means that the trial court
was unreasonable, arbitrary, or unconscionable in its ruling. Blakemore v. Blakemore, 5 Ohio
St.3d 217, 219 (1983).
{¶19} In the case before us for review, the trial court made no findings of a substantial
change in circumstances. Likewise, there is no indication the trial court contemplated the best
interest of the children. We therefore conclude the trial court abused its discretion in reallocating
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the child tax exemptions for both children to Mr. Knott for the 2016 tax year and for the
subsequent years.
{¶20} Ms. Knott’s third assignment of error is sustained.
ASSIGNMENT OF ERROR FOUR
THE TRIAL COURT’S FINDING THAT FATHER WAS NOT IN CONTEMPT
FOR CLAIMING BOTH CHILDREN AS DEPENDENTS ON HIS 2016 TAX
RETURN IS AGAINST THE MANIFEST WEIGHT OF THE EVIDENCE.
{¶21} In her fourth assignment of error, Ms. Knott argues the trial court erred in finding
that Mr. Knott was not in contempt for claiming both children as dependents on his 2016 tax
return. We disagree.
{¶22} “This Court reviews contempt proceedings for an abuse of discretion.” Zemla v.
Zemla, 9th Dist. Wayne No. 11CA0010, 2012-Ohio-2829, ¶ 8. An abuse of discretion is more
than an error of judgment; it means that the trial court was unreasonable, arbitrary, or
unconscionable in its ruling. Blakemore v. Blakemore, 5 Ohio St. 3d 217, 219 (1983). When
applying this standard, a reviewing court is precluded from simply substituting its own judgment
for that of the trial court. Pons v. Ohio State Med. Bd., 66 Ohio St. 3d 619, 621 (1993).
{¶23} Pursuant to the divorce decree, Mr. Knott was entitled to claim both children as
dependents for the 2015 tax year, and beginning with the 2016 tax year, Mr. Knott and Ms. Knott
would each claim one of the children as a dependent for tax purposes. As we have noted, the
trial court’s order overruling objections to the magistrate’s decision found Ms. Knott in
contempt, retroactively reallocated both child tax exemptions to Mr. Knott for the 2016 tax year,
reallocated both child tax exemptions to Mr. Knott for subsequent years, and found that Mr.
Knott was not in contempt. Neither the magistrate’s decision nor the trial court’s order
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overruling objections provided any basis or analysis for concluding that Mr. Knott was not in
contempt.
{¶24} The refusal to punish disobedience of the court’s order, given the context of the
trial court’s rulings, namely the retroactive reallocation of the child tax exemption, appears to be
an attempt to remedy the fact that Mr. Knott was unable to claim both children as dependents for
the 2015 tax year. As such, we cannot say the trial court was unreasonable, arbitrary, or
unconscionable in its ruling. “This Court has held that, ‘[if] contempt proceedings are invoked
solely by the person aggrieved by disobedience of the court’s order, a refusal to punish for
contempt is largely within the discretion of the trial court * * *.’” Akin v. Akin, 9th Dist. Summit
Nos. 25524 and 25543, 2011-Ohio-2765, ¶ 44, quoting Thomarios v. Thomarios, 9th Dist.
Summit No. 14232, 1990 Ohio App. LEXIS 59, *4 (Jan. 10, 1990). We conclude the trial court
did not abuse its discretion in refusing to hold Mr. Knott in contempt.
{¶25} Ms. Knott’s fourth assignment of error is overruled.
ASSIGNMENT OF ERROR FIVE
THE TRIAL COURT, IN RULING ON MOTHER’S OBJECTIONS, FAILED
TO UNDERTAKE AN INDEPENDENT REVIEW TO ASCERTAIN THAT
THE MAGISTRATE PROPERLY DETERMINED FACTUAL ISSUES AND
APPROPRIATELY APPLIED THE LAW.
{¶26} In her fifth assignment of error, Ms. Knott argues the trial court erred because it
failed to undertake an independent review of the magistrate’s decision. We disagree.
{¶27} “[T]he decision to adopt, reject, or modify a magistrate’s decision lies within the
discretion of the trial court and should not be reversed on appeal absent an abuse of discretion.”
Barlow v. Barlow, 9th Dist. Wayne No. 08CA0055, 2009-Ohio-3788, ¶ 5. An abuse of
discretion implies that a trial court was unreasonable, arbitrary or unconscionable in its
judgment. Blakemore v. Blakemore, 5 Ohio St. 3d 217, 219 (1983). As a reviewing court
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applying the abuse of discretion standard, we may not substitute our judgment for that of the trial
court. Pons v. Ohio State Med. Bd., 66 Ohio St. 3d 619, 621 (1993).
{¶28} Civ.R. 53(D)(4)(d) provides: “In ruling on objections, the court shall undertake an
independent review as to the objected matters to ascertain that the magistrate has properly
determined the factual issues and appropriately applied the law.” “The independent review that
is required of the trial court has two components: (1) whether, with respect to the objected
matters, the magistrate properly determined the factual issues before it, and (2) whether the
magistrate appropriately applied the law to those factual determinations.” Lakota v. Lakota, 9th
Dist. Medina No. 10CA0122-M, 2012-Ohio-2555, ¶ 14.
{¶29} “An appellate court reviewing a lower court’s judgment indulges in a presumption
of regularity of the proceedings below.” Hartt v. Munobe, 67 Ohio St. 3d 3, 7 (1993). “Appellate
courts thus presume that a trial court conducted an independent analysis in reviewing a
magistrate’s decision in accordance with Civ.R. 53(D)(4)(d) * * *.” Faulks v. Flynn, 4th Dist.
Scioto No. 13CA3568, 2014-Ohio-1610, ¶ 27. “Accordingly, a party asserting error bears the
burden of affirmatively demonstrating the trial court’s failure to perform its * * * duty of
independent analysis.” Freeman v. Freeman, 9th Dist. Wayne No. 07CA0036, 2007-Ohio-6400,
¶ 53. “An affirmative duty requires more than a mere inference, it requires appellant to provide
the reviewing court with facts to rebut our general presumption.” In re Taylor G., 6th Dist.
Lucas No. L-05-1197, 2006-Ohio-1992, ¶ 21.
{¶30} “[T]he mere fact the trial court did not cite any specific portion of a transcript or
exhibit does not demonstrate the court failed to conduct an independent review of the objected
matters as required by Civ.R. 53(D)(4)(d).” In re G.C., 12th Dist. Butler Nos. CA2016-12-237,
CA2016-12-238, CA2016-12-239, and CA2016-12-240, 2017-Ohio-4226, ¶ 18. “While citing
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such material would tend to demonstrate that the trial court conducted the requisite independent
review, there is no requirement in Civ.R. 53(D)(4)(d) that the trial court do so.” Hampton v.
Hampton, 12th Dist. Clermont No. CA2007-03-033, 2008-Ohio-868, ¶ 17. Likewise, we cannot
conclude that the trial court did not conduct an independent review simply because it did not
discuss every conceivable characterization of the evidence. See Brandon v. Brandon, 3d Dist.
Mercer No. 10-08-13, 2009-Ohio-3818, ¶ 35.
{¶31} Ms. Knott contends that the trial court’s finding that she “took both exemptions in
2015 by allowing her [grand]father to claim both children as dependents on his tax return”
supports her theory that the trial court failed to engage in an independent analysis because the
finding of fact is unsupported by the evidence. In our analysis of Ms. Knott’s first assignment of
error, we concluded there was no evidence or testimony presented to support the notion that Ms.
Knott “allowed” her grandfather to claim the children as dependents. We do not conclude,
however, that the trial court’s characterization of Ms. Knott’s role in these events overcomes the
presumption of regularity or leads to the conclusion that the trial court failed to engage in an
independent analysis.
{¶32} Because Ms. Knott has not affirmatively demonstrated the trial court’s failure to
perform its duty of independent analysis, her fifth assignment of error is overruled.
III.
{¶33} Ms. Knott’s first and third assignments of error are sustained. Her fourth and fifth
assignments of error are overruled. We decline to address the second assignment of error. The
judgment of the Summit County Court of Common Pleas, Domestic Relations Division, is
affirmed in part, and reversed and remanded in part.
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Judgment affirmed in part,
and judgment reversed
and remanded in part.
There were reasonable grounds for this appeal.
We order that a special mandate issue out of this Court, directing the Court of Common
Pleas, County of Summit, State of Ohio, to carry this judgment into execution. A certified copy
of this journal entry shall constitute the mandate, pursuant to App.R. 27.
Immediately upon the filing hereof, this document shall constitute the journal entry of
judgment, and it shall be file stamped by the Clerk of the Court of Appeals at which time the
period for review shall begin to run. App.R. 22(C). The Clerk of the Court of Appeals is
instructed to mail a notice of entry of this judgment to the parties and to make a notation of the
mailing in the docket, pursuant to App.R. 30.
Costs taxed equally to both parties.
THOMAS A. TEODOSIO
FOR THE COURT
SCHAFER, P. J.
CALLAHAN, J.
CONCUR.
APPEARANCES:
L. TERRENCE UFHOLZ, Attorney at Law, for Appellant.
WILLIAM KNOTT, pro se, Appellee.