LOWENSTEIN, Judge.
The custodial parent, Jane A. Seip (Gaskill), filed a motion to modify a separation agreement incorporated into a 1980 Decree of Dissolution of Marriage. She sought to increase child support and make inapplicable § 152(e)(4) of the Internal Revenue Code so she could claim the tax dependency exemption for her two minor children. The separation agreement had allocated the dependency exemption to her ex-husband Michael B. Seip. The trial court...
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