In a Decision – Williams v. McCloud (an "Unreported Decision") >> the Court Held:
The Appellate Division was intrigued as to whether a parent who assumes an obligation to act as parent for a nephew could be entitled to reduction in child support for his child applying the “Other dependent Deduction” usually applicable to an after-born child.
Defendant assumed the status of in loco parentis once the nephew’s biological parents consented to the transfer of legal and physical custody to him. A person in loco parentis could be obligated by equitable estoppel from disclaiming a previously assumed support obligation. The case had to be remanded to determine if defendant had a “legal responsibility” to support nephew.