Monterey County v. Cornejo

Opinion

ARABIAN, J.

—We granted review to determine whether, in a proceeding brought by the district attorney for modification of a child support order and determination of arrearages, the trial court may allocate to the noncustodial parent the dependency deduction for state and federal tax purposes. We hold that the allocation was proper.

I. Facts

The essential facts are undisputed. Respondent Robin Joseph Cornejo is the natural father of Jason A., born to Dina G. on September 17, 1980. The couple never married.

*1274Respondent separated from Dina and the unborn child in January 1980. That same month,…