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Family Court Must Presume IRS Rules Apply as to Dependency Exemptions
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Bankston v. Mattingly NO. 2021-CA-1490-MR Marion Circuit Court Decided by Thompson, Chief Judge; Jones, and Karem, Judges Opinion by Jones, Judge Date Rendered: February 17, 2023 Issue: Whether minor child could be claimed on federal income tax returns on a rotating basis. Father and mother shared equal parenting time. Father paid child support as he…