DECISION ORDER
ORDERED that the judgment dated November 24, 1999, as amended by the order dated January 31, 2001, is affirmed insofar as appealed from, without costs or disbursements.
The defendant failed to present evidence sufficient to establish that the First U.S.A. Bank credit card debt in his name should be treated as a marital debt (see Feldman v. Feldman, 204 A.D.2d 268). Even assuming that this credit card debt constituted a marital debt, the Supreme Court had the discretion to decline to require the plaintiff to pay a share of that debt (see Toffler v. Toffler, 252 A.D.2d 580).
Furthermore, the defendant failed to meet his burden of establishing that the parties' son Steven was emancipated as of February 8, 1999, so as to suspend his support obligation (see Matter of Bogin v. Goodrich, 265 A.D.2d 779; cf. Matter of Fortunato v. Fortunato, 242 A.D.2d 720).
The defendant's contention that the Supreme Court should have directed the plaintiff to execute forms permitting him to declare two of the parties' children as his dependents for income tax purposes is academic in view of the order dated January 31, 2001, which, in effect, amended the judgment to grant him this relief.
SANTUCCI, J.P., O'BRIEN, McGINITY and H. MILLER, JJ., concur.