EDWARD THURMAN, PETITIONER,

v.

STATE OF FLORIDA, RESPONDENT

Citator

Cited By

• Fortune v. Fortune, 61 So. 3d 441 (Fla. 2d DCA 2011)
  …[child] support payments.” In doing so, “[t]he trial court cannot allocate the dependency tax exemption directly” but can “require the custodial parent to execute a waiver transferring the exemptions to the noncustodial parent.” Wamsley v. Wamsley, 957 So. 2d 89, 92 (Fla. 2d DCA 2007). Additionally, the final judgment must require that the exemption be conditional on the paying spouse’s “being current in his support obligations.” Id.; see also Davies v. Turner, 802 So. 2d 1195, 1196 (Fla. 1st DCA 2002). We…
• Salazar v. Orestes Salazar, 976 So. 2d 1155 (Fla. 4th DCA 2008)
  …o. 2d 152, 154 (Fla. 2d DCA 2000). “The trial court cannot allocate the dependency tax exemption directly. It can, however, require the custodial parent to execute a waiver transferring the exemptions to the noncustodial parent.” Wamsley v. Wamsley, 957 So. 2d 89, 92 (Fla. 2d DCA 2007); see also Robertson v. Bretthauer, 712 So. 2d 1140, 1141 (Fla. 3d DCA 1998) (“The majority American rule is that although the trial court does not have the absolute power to allocate the exemption directly, it can require the…
• Abramovic v. Abramovic, 188 So. 3d 61 (Fla. 4th DCA 2016)
  …ption in determining the child support award.” El-Hajji v. El-Hajji, 67 So. 3d 256, 259 (Fla. 2d DCA 2010). “The custodial parent presumptively is entitled to the [tax] exemptions but may release them to the noncustodial parent.” Wamsley v. Wamsley, 957 So. 2d 89, 92 (Fla. 2d DCA 2007) (citing Harris v. Harris, 760 So. 2d 152, 153 (Fla. 2d DCA 2000)). A final judgment awarding a dependency tax exemption “must require that the exemption be conditional on the paying spouse’s ‘being current in his support oblig…