AC45242 - Ochoa v. Behling (Child custody, child dependency tax exemption)

"On appeal, the plaintiff claims that the trial court erred ‘‘in adopting [a] prior court order’’ that allowed the defendant, a custodial nonparent, to take certain federal child dependency tax exemptions for the child because the court lacked the authority to do so. In his view, ‘‘states cannot allocate federal tax liability, as doing so is within the exclusive province of the United States Congress.’’ We decline to review the plaintiff’s claim on appeal because it was not raised before the trial court."