SERRANO v. SERRANO

(13685)

213 Conn. 1 (1989)

EDWARD SERRANO v. NANCY E. SERRANO

Supreme Court of Connecticut.

Decision released November 21, 1989.


Attorney(s) appearing for the Case

Shirley Pripstein, for the appellant (defendant).

Theodore Poulos, for the appellee (plaintiff).

PETERS, C. J., SHEA, CALLAHAN, GLASS and COVELLO, JS.


PETERS, C. J.

The principal issue in this appeal is whether the 1984 amendments to § 152 (e) of the Internal Revenue Code, 26 U.S.C. § 152 (e),1 divested state courts of the authority to designate which party in actions for dissolution of marriage may claim the dependent child exemption for federal income tax purposes. After finding that the marriage between the plaintiff husband and the defendant wife had irretrievably broken...

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