Rohr v. Rohr
Idaho Supreme Court
1Opinion of the Court
BOYLE, Justice.
This case is before us on review from the Idaho Court of Appeals, Rohr v. Rohr, 118 Idaho 698, 800 P.2d 94 (1989). Although we granted review on all issues, the primary question presented is one of first impression and requires us to decide whether the divorce courts of this state have authority to require a custodial parent to execute a written waiver of tax exemption status for Internal Revenue Service purposes pursuant to I.R.S. § 152(e) (1988). 26 U.S.C.A. § 152(e) (West 1988).
Teresa Rohr (hereinafter “Teresa”), asserts that the magistrate did not have authority to require…
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