Tax Exemtions –Court Can Decide / Litigants Can Decide
In a Decision – Knox v Knox - (an "Unreported Decision") >>
the Court Held:
It is well settled that the Family Part has "the power to exercise authority to effectively allocate exemptions through use of its equitable power." Gwodz v. Gwodz, 234 N.J. Super. 56, 62 (App. Div. 1989). As memorialized in the February 11, 2014 order, the parties agreed to rotate the children each year, with plaintiff claiming Susan in 2014. Thus, Judge Blee properly denied defendant's request to claim the child two years in a row.