Singer v. Dickinson

At issue in this case is the propriety of the juvenile court’s decision to allocate to defendant the federal tax dependency exemption for Ryan Singer. Upon review, we conclude that the juvenile court applied the wrong legal standard in awarding the dependency exemption to defendant.

I

Plaintiff first contends that federal law preempts the juvenile court’s authority to allocate the federal tax dependency exemption to the defendant. In view of our prior precedent and the terms of the federal statute in question, we reject plaintiff’s contention.

The controlling federal law is found in Section…