PATRICIA LAWRENCE,

Plaintiff,

-vs- Index #H-8617

JOHN LAWRENCE, JR.,

Defendant.

BURGETT & ROBBINS

(Dalton J. Burgett,

Esq. of Counsel) for

Plaintiff

CATHERINE M. VENZON

(Larry A. Scott, Esq.

of Counsel) for

Defendant

MEMORANDUM DECISION

GERACE, J.

Dual divorces were granted to these parties on December 14, 1995. At that time, a settlement was placed on the record disposing of all issues except for the right to claim the child, Sara as a tax exemption.

Plaintiff's counsel argues that the Court can not grant the deduction to the non-custodial parent. His argument is somewhat akin to claiming a Supreme Court Judge can not direct one party to sign a quit-claim deed deeding the marital property to the other spouse.

It is this Court's decision to grant the husband the tax exemption for Sara, but he must share the savings to him pro rata with the wife which currently is 2/3 and 1/3. Mr. Lawrence's earnings are significantly greater than Mrs. Lawrence and the deduction is of greater benefit to him. Also, he will be paying substantial child support.

Should the wife's earnings exceed the husbands in the future, she may claim the exemption and pay him on a pro rata basis.

Both parties are to sign the necessary waiver forms when required.

This is the decision of the Court. Submit findings of fact and Judgment of Divorce.

Dated: January 24, 1995

Mayville, New York

JOSEPH GERACE

Justice of Supreme Court