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ZOGBY v. ZOGBY

158 A.D.2d 974 (1990)

Mary A. Zogby, Appellant, v. Douglas Zogby, Respondent

Appellate Division of the Supreme Court of the State of New York, Fourth Department.

February 2, 1990

Judgment unanimously affirmed without costs.

Memorandum:

The court did not abuse its discretion in permitting defendant, the noncustodial parent, to claim the children as tax exemptions (see, Sheehan v Sheehan, 152 A.D.2d 942). Nothing in the language of the Federal tax law (see, 26 USC § 152 [e]) limits a State court's discretion in allocating dependency exemptions. On this record, the court's...

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