Opinion ID: 2195437
Heading Depth: 1
Heading Rank: 8

Heading: Dependency Exemption

Text: Moffett contends that the court should have awarded him the dependency exemption for Shaunessy. However, he did not ask the district court to award him the exemption but contends that we should award it to him through our de novo review on appeal. [9-11] A tax dependency exemption is nearly identical in nature to an award of child support or alimony. See Hall v. Hall, 238 Neb. 686, 472 N.W.2d 217 (1991). We have stated that the general rule is that a custodial parent is presumptively entitled to the federal tax exemption for a dependent child. See, I.R.C. § 152(e) (2000); Hall v. Hall, supra . But, we have also held that a court may exercise its equitable powers to allocate the exemption to a noncustodial parent. Hall v. Hall, supra . An award of a dependency exemption is reviewed de novo to determine whether the trial court abused its discretion. See Pope v. Pope, 251 Neb. 773, 559 N.W.2d 192 (1997). Here, the custodial parent, Emery, has previously taken the dependency exemption. Nothing in our review of the record convinces us that the district court abused its discretion by not changing that. Accordingly, we determine that this assignment of error is without merit.