Trial court sidestepped its decision making role by awarding tax exemptions by “default” to the custodial parent. It was court’s duty to rule on the matter based upon the evidence and the applicable law. (Review granted by Supreme Court)
No error in awarding husband the tax exemptions where the court found that given the child support obligation and placement 77 days a year, the husband will contribute more than fifty percent of the child’s support. A provision in a divorce judgment awarding the income tax dependency exemption for a minor child is an aspect of child support.
Wife entitled to income tax exemption.
Petitioner was not entitled to dependency exemption as he did not obtain a signed Form 83332 or other written release attached to his tax return despite being entitled to the exemption in the divorce decree.
Ex-wife’s failure to sign 8332 costs noncustodial father the dependency exemption.
Wife entitled to income tax exemption.