OPINION
DANIEL F. FOLEY, Acting Judge.
The parties' marriage was dissolved by judgment and decree, granting wife physical custody of their two minor children, awarding her the right to claim the children as future income tax exemptions, and characterizing said tax exemptions as personal property with a present value of $4,630 for the purpose of division of the marital estate. The trial court denied wife's posttrial motions.
Wife appeals from the...
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