SMITH, Presiding Justice.
The appellee, Mrs. Blanchard, filed for a divorce, and the appellant, Mr. Blanchard, requested the trial court to award him the federal income tax exemptions, 26 U.S.C. § 152(e)(1), for the parties' two minor children. The trial court ruled that it did not have the authority to award the exemptions.
When we granted the application for discretionary appeal, we were concerned with a question of first impression in Georgia: Whether...
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