FORD v. FORD

Nos. 89-2864, 89-879.

592 So.2d 698 (1991)

John Henry FORD, Appellant, v. Carol Lee FORD, Appellee. Annette GILLEY, Appellant, v. Alan GRAHAM, Appellee.

District Court of Appeal of Florida, Third District.

December 11, 1991.


Attorney(s) appearing for the Case

Richard J. Burton, Ft. Lauderdale, for appellant John Henry Ford.

Carol Lee Ford, in pro. per.

Elizabeth S. Baker, Miami, for appellant Annette Gilley.

Greene & Marks and Cynthia L. Greene and Deborah Marks, Miami, for appellee Alan Graham.

Melvyn B. Frumkes, Miami, for the Family Law Section of The Florida Bar, amicus curiae.

Before SCHWARTZ, C.J., and BARKDULL, HUBBART, NESBITT, BASKIN, FERGUSON, JORGENSON, COPE, LEVY, GERSTEN, and GODERICH, JJ.


COPE, Judge.

The question presented for en banc consideration is whether, in a child support proceeding, the trial court may order the custodial parent to execute a release of the federal income tax dependency exemption, and thereby accomplish a transfer of the exemption from the custodial parent to the noncustodial parent. We hold that the trial court may do so, so long as the obligation to execute the Internal Revenue Service ("IRS") release of exemption is expressly...

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