The mission of the Connecticut Judicial Branch is to serve the interests of justice and the public by resolving matters brought before it in a fair, timely, efficient and open manner.

Family Law Appellate Court Opinion

by Dowd, Jeffrey


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."