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MONTEREY COUNTY v. CORNEJO

Docket No. S014436.

53 Cal.3d 1271 (1991)

812 P.2d 586

283 Cal. Rptr. 405

MONTEREY COUNTY, Plaintiff and Appellant, v. ROBIN JOSEPH CORNEJO, Defendant and Respondent.

Supreme Court of California.

July 18, 1991.

Attorney(s) appearing for the Case

COUNSEL

John K. Van de Kamp and Daniel E. Lungren, Attorneys General, Richard B. Iglehart, Chief Assistant Attorney General, John H. Sugiyama, Assistant Attorney General, Morris Beatus and Josanna Berkow, Deputy Attorneys General, for Plaintiff and Appellant.

Ira Reiner, District Attorney (Los Angeles), Harry B. Sondheim and Brent Riggs, Deputy District Attorneys, as Amici Curiae on behalf of Plaintiff and Appellant.

Segretti, Pitman & Erdbacher, Robert J. Pitman and John Viljoen for Defendant and Respondent.

OPINION

ARABIAN, J.

We granted review to determine whether, in a proceeding brought by the district attorney for modification of a child support order and determination of arrearages, the trial court may allocate to the noncustodial parent the dependency deduction for state and federal tax purposes. We hold that the allocation was proper.

I. FACTS

The essential facts are undisputed. Respondent Robin Joseph Cornejo...

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