California Court of Appeal

The Internal Revenue Code does not preempt a family court, in its discretion, from alternating an income tax dependency exemption between parents, even though one parent may have custody during the calendar year for less than half the time.

Appellate Information

• Decided 07/18/2002
• Published 07/18/2002

Judges

• GILBERT, P.J.

Court

• California Court of Appeal

Counsel

• For Appellees:
  
•  Laura G. Dewey, Santa Barbara, for Defendant and Appellant., D. Oscar Barnes for Plaintiff and Respondent.