(dissenting).
The trial court held that there was a sufficient change of circumstances to:
1) increase monthly child support from $375 to $525, and
2) allow wife to claim the minor children as exemptions for Federal income tax purposes.
Husband did not appeal from (1), and thus, the change of circumstance argument is final. Therefore, Husband must establish that the trial court abused its discretion. Husband did not and can not meet this burden. Therefore, we should affirm the trial court.
Judy should have prevailed and she should have been awarded attorney’s fees, tax, and costs under SDCL 15-17-7. Even though she did not prevail, I concur with Justice Morgan’s writing on attorney’s fees, tax, and costs because special circumstances exist here which warrant them.