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HODGES v. HODGES

No. 2424.

43 Ohio App. 3d 113 (1988)

HODGES, APPELLANT, v. HODGES, APPELLEE.

Court of Appeals of Ohio, Clark County.

Decided May 25, 1988.

Attorney(s) appearing for the Case

John R. Hammond, for appellant Karen S. Hodges.

U. Timothy Juergens, for appellee Randy S. Hodges.

Per Curiam.

The issue in this case is whether the trial court, in a domestic relations action, as part of its divorce decree, may award the dependency exemption for federal and state income tax purposes. Plaintiff-appellant Karen S. Hodges argues that pursuant to Section 152, Title 26, U.S. Code, as amended, a state court is without authority to determine who may claim the dependency exemption for federal income...

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