Hughes v. Hughes

The sole issue presented in this appeal is whether either Section 152(e), Title 26, U.S. Code, as amended by the Tax Reform Act of 1984 (P.L. 98-369), or the Sixteenth Amendment to the United States Constitution, precludes the domestic relations courts of this state from award*166ing the dependent child tax exemption to the noncustodial parent in a divorce proceeding. We answer such query in the negative, for the reasons which follow.

Section 152(e), applicable to tax years beginning after December 31, 1984, provides in pertinent part:

“(e) Support test in case of child of divorced parents, etc. —

“(…