ZOGBY v. ZOGBY

Judgment unanimously affirmed without costs. Memorandum: The court did not abuse its discretion in permitting defendant, the noncustodial parent, to claim the children as tax exemptions (see, Sheehan v Sheehan, 152 A.D.2d 942). Nothing in the language of the Federal tax law (see, 26 U.S.C. § 152 [e]) limits a State court's discretion in allocating dependency exemptions. On this record, the court's award of child support is reasonable and adequate.