TAX LAW—THE 1984 AMENDMENT TO I.R.C. section 152(e): DID CONGRESS INTEND TO PREEMPT A STATE COURT'S AUTHORITY TO ALLOCATE THE DEPENDENT CHILD EXEMPTION?

Authors

Rodney V. Nutt

Recommended Citation

Rodney V. Nutt, TAX LAW—THE 1984 AMENDMENT TO I.R.C. section 152(e): DID CONGRESS INTEND TO PREEMPT A STATE COURT'S AUTHORITY TO ALLOCATE THE DEPENDENT CHILD EXEMPTION?, 14 W. New Eng. L. Rev. 59 (1992), https://digitalcommons.law.wne.edu/lawreview/vol14/iss1/2