Erik Jon Martensen, Respondent, vs. Teresa Lynn Babcock, Appellant. This opinion will be unpublished and may not be cited except as provided by Minn. Stat. 480A.08, subd.
Appellant mother is the noncustodial parent of the parties' minor child.
She moved for an order allowing her to claim the child as an income tax exemption in alternating years. Respondent father opposed the motions. He is the custodial parent of the child, pays more than half the child's support, and has not waived his right to claim the exemption. A family division referee denied all motions after an evidentiary hearing. The Internal Revenue Service ruling establishes the custodial parent is entitled to the tax exemption dependency exemption.