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Baldwin v. Phillips (In re Phillips)

Ruling: 
Liens on debtor's homestead resulting from dispute between debtor and former spouse over claiming children as dependents were not domestic support obligations and could be avoided.
Issue: 
Could liens resulting from dispute between debtor and former spouse over who could claim children as dependents on their income tax return be avoided as impairing debtor's homestead exemption or were they nondischargeable domestic support obligations?
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Consumer case opionion summary, case decided on October 21,2014, LexisNexis #1114-086