Section 17.38 Allocation by Court

• Library: Family Law Deskbook and 2014 Supp

B. (§17.38) Allocation by Court

In Echele v. Echele, 782 S.W.2d 430 (Mo. App. E.D. 1989), the court held that a trial court does not have the authority to grant a noncustodial parent the exemption for a child for income tax purposes. Rather, the noncustodial parent must qualify for the exemption under the provisions of I.R.C. § 152(e), i.e., federal law preempts. The trial court, however, may consider the tax ramifications of the exemption in determining the amount of child support. Accord Miller v. Comm’r...