Agnello v. Payne

Appeal from a judgment of the Supreme Court, Niagara County (Vincent E. Doyle, J.), entered August 12, 2004. The judgment, inter alia, allocated the dependency exemption between the parties, permitting defendant to claim the parties’ child as a tax exemption in even-numbered years and permitting plaintiff to claim the parties’ child as a tax exemption in odd-numbered years.

It is hereby ordered that the judgment so appealed from be and the same hereby is unanimously modified in the exercise of discretion and on the law by directing plaintiff to execute the necessary forms to permit defendant…