Phil E. Anderson - Page 4




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          Canton, Ohio, at the time that his petition was filed with the              
          Court.                                                                      
               Originally, petitioner and Viola S. Allison (Ms. Allison),             
          f.k.a. Viola S. Anderson, were married and had five children,               
          three sons and two daughters.  In or about 1995, petitioner and             
          Ms. Allison were divorced.                                                  
               At all relevant times, Ms. Allison had legal custody of the            
          five children and was the residential parent pursuant to the                
          operative divorce instrument.  In contrast, petitioner had                  
          visitation rights and was obliged to pay child support.                     
               For 1998, petitioner and Ms. Allison provided all (or                  
          virtually all) of the support of their five children.3  Moreover,           
          throughout that year, the children were continuously in the care            
          of either petitioner or Ms. Allison.  However, petitioner had               
          physical custody of the children for less than half of the year,            
          and his home was not their principal place of abode for more than           
          half of the year.                                                           




               2(...continued)                                                        
          instead that respondent execute the stipulation of facts and                
          submit the case fully stipulated for decision by the Court on the           
          merits.  Respondent then undertook to do so.                                
               3  Like petitioner, both Ms. Allison and her second husband            
          were employed in 1998.  We note that in the case of the                     
          remarriage of a parent, such as Ms. Allison, support of a child             
          received from the parent’s new spouse is treated as received from           
          the parent.  Sec. 152(e)(5).                                                





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