GILBERT, P.J.
Internal Revenue Code sections 151 and 152 allow an income tax dependency exemption for a parent who has custody of a child for the greater portion of the calendar year. Here we hold federal law does not preempt the family law court, in its discretion, from alternating the dependency exemption between the parents even though one parent may have custody during the calendar year for less than half the time.
Gloria Pulido appeals an order by the...
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