Ordered that the judgment is reversed insofar as appealed from, on the law, with costs, the defendant's application for permission to claim the parties' child as a dependent on his Federal income tax return is denied, and the plaintiff's application for the same relief is granted.
Under these circumstances, it was error for the court to permit the noncustodial parent to claim the child as a Federal income tax exemption (see, 1 Tippins, New York Matrimonial...
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