CAMPBELL VS. OFFUTT-OSBORNE (CHILD CUSTODY)

Key holdings

Practitioner summary

The court dismissed the appeal sua sponte for lack of appellate jurisdiction. Reviewing the docketing statement and documents submitted pursuant to NRAP 3(g), the court determined that the challenged order - a district court order denying a motion to claim a child for tax purposes - is not substantively appealable under NRAP 3A(b). The court reiterated the foundational rule that "[t]his court has jurisdiction to consider an appeal only when the appeal is authorized by statute or court rule," citing Taylor Constr. Co. v. Hilton Hotels Corp., 100 Nev. 207, 209, 678 P.2d 1152, 1153 (1984). Because no statute or court rule authorizes an appeal from an order denying a motion to claim a child for tax purposes, jurisdiction was lacking and dismissal was required. In a footnote, the court granted appellant's untimely motion for an extension of time to file a transcript request form, noting that the form was filed February 15, 2023.

In plain language

This was a short procedural ruling. Mr. Campbell had asked a Clark County family court judge for permission to claim a child as a dependent for tax purposes. The family court judge denied his motion, and Mr. Campbell, representing himself, tried to appeal that denial to the Nevada Supreme Court. The Nevada Supreme Court did not reach the merits of his request. Before deciding whether the family court was right or wrong, the Supreme Court has to confirm it has the legal authority - called "jurisdiction" - to hear the appeal at all. In Nevada, a party can only appeal a lower-court order if a statute or a court rule specifically says that type of order can be appealed. The court reviewed the rules and statutes and concluded that no Nevada statute or court rule allows an appeal from an order denying a motion to claim a child for tax purposes. Because nothing authorized the appeal, the Supreme Court had no power to consider it and dismissed the case. The court also granted Mr. Campbell's late-filed motion to extend the time to request a transcript, noting the transcript request form was filed on February 15, 2023.