In re Fincher

Wife appeals from a dissolution judgment awarding husband the dependent tax exemption for their daughter. We review de novo, ORS 19.125(3), and affirm.

The dissolution judgment gave wife custody of the couple’s daughter, ordered husband to pay child support in the amount of $175 per month and awarded him the income tax dependency exemption for their daughter “provided that in doing so he complies with the applicable federal and state tax statutes and regulations.”

Wife makes only one assignment of error. She asserts that the trial court erred in awarding husband the dependent tax exemption,…