Hughes v. Hughes

The issue before us today is whether the subject matter jurisdiction of a state domestic relations court is broad enough to allow the awarding of a federal tax exemption.

It is undisputed that Section 152, Title 26, U.S. Code, specifically states a custodial parent is entitled to an exemption unless he or she expressly releases the right to claim it.3 The legislative history to the statute consistently refers to the release as a waiver. The United States Supreme Court recently stated that “[a] fundamental canon of statutory construction is that, unless otherwise defined, words will be…