Zogby v. Zogby

Full title: MARY A. ZOGBY, Appellant, v. DOUGLAS ZOGBY, Respondent

Court: Appellate Division of the Supreme Court of New York, Fourth Department

Date published: Feb 2, 1990

158 A.D.2d 974 (N.Y. App. Div. 1990)

551 N.Y.S.2d 126

Opinion

February 2, 1990

Appeal from the Supreme Court, Oneida County, Tenney, J.

Present — Denman, J.P., Boomer, Green, Lawton and Davis, JJ.

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 U.S.C. § 152 [e]) limits a State court's discretion in allocating dependency exemptions. On this record, the court's award of child support is reasonable and adequate.