(a decision in which the mother’s degree of consent, acquiescence, or mere acceptance cannot be determined from the record) is also a not infrequent occurrence among students, nor one which mandates a finding of emancipation. The only other point the father raises in support of a finding of emancipation is that the daughter claimed an exemption for herself on her own income tax return. This is irrelevant as to the emancipation issue in that every person filing a return is entitled to claim a personal exemption, and a child claiming a personal exemption on his own return does not preclude an otherwise qualified parent from claiming a dependency exemption for such a child. See 26 U.S.C. §§ 151 and 152 and the underlying cases. See also Calia v. Calia, 624 S.W.2d 870, 873 (Mo.App.1981) (<HOLDING>). After examining the evidence and the
recognizing that power to act in public welfare must be exercised in manner consistent with established standards holding that a courts power to allocate tax exemptions between parents must be exercised in accord with the internal revenue code holding language sufficient to override antialienation provisions of internal revenue code with respect to pension fund holding that the segregation of funds was not a prerequisite to the establishment of a statutory trust under the internal revenue code holding a county taxpayer has standing to bring a declaratory decree and injunctive action against public officials of the county when the action seeks to enjoin the grant of certain tax exemptions given to other taxpayers in the county on the ground that such exemptions violate specific limitations on the countys authority to grant tax exemptions imposed by the florida constitution