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Jeanne M. Hannah

Melissa, I believe that you need to combine the trial court's decision with the specific IRS regulations as set out in IRS Publication 501 to fully appreciate the legal basis for the trial court's decision to modify the judgment so that the non-custodial parent can take a child dependency exemption. The decision fairly tracks the material in IRS Pub. 501. Jeanne

Melissa Brown

Jeanne, this opinion does not provide a lot of clarification from what you've cited. Is there more to the Ct's opinion?

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