Legal Opinion
Blanchard v. Blanchard
Supreme Court of Georgia
Decided March 15, 1991No. S90A1139PublishedCited by 15 opinions
1Opinion of the Court
Smith, Presiding Justice.
The appellee, Mrs. Blanchard, filed for a divorce, and the appellant, Mr. Blanchard, requested the trial court to award him the federal income tax exemptions, 26 USCA § 152 (e) (1), for the parties’ two minor children. The trial court ruled that it did not have the authority to award the exemptions.
When we granted the application for discretionary appeal, we were concerned with a question of first impression in Georgia: Whether our state courts have the authority to award the federal income tax dependency exemption, 26 USCA § 152 (e) (1), to the noncustodial parent.…
2Cases cited7 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Burnet v. HarmelSupreme Court of the United States · 1932
- Gemsco, Inc. v. WallingSupreme Court of the United States · 1945
- Sonzinsky v. United StatesSupreme Court of the United States · 1937
- United States v. Wells Fargo BankSupreme Court of the United States · 1988
2 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Frazier v. FrazierSupreme Court of Georgia · 2006
- Georgia Mutual Insurance v. GardnerCourt of Appeals of Georgia · 1992
- Adams-Smyrichinsky v. SmyrichinskyKentucky Supreme Court · 2015
- Bradley v. BradleySupreme Court of Georgia · 1999
- Crossroads Bank of Georgia v. Corim, Inc.Supreme Court of Georgia · 1992
10 more not listed; retrieve them via the Exa API.