id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
inlawrev-2913	Farmer, Debra L.	Survey of Recent Development in Family Law	1991	14	.pdf	application/pdf	6060	459	68	FAMILY LAW 907 both decisions implicitly accept, apart from the matter of federal preemption, that the General Assembly has vested Indiana trial courts with both subject matter jurisdiction and statutory au- thorization to determine which parent should be entitled to claim the exemption, and that Indiana trial courts retain the inherent equitable power to enforce their decrees.^' The court disagreed with the assumption in Davidson that the amendment to Internal Revenue Code section 152(e) leads to the conclusion that state courts were divested of jurisdiction to decide which parent may claim the exemption. A. Tax Consequences of Property Division In 1985, a new statute was enacted directing trial courts when dividing property to consider tax consequences of the property disposition.^^	cache/inlawrev-2913.pdf	txt/inlawrev-2913.txt