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The issue for decision is whether petitioner is entitled to
a deduction for dependency exemptions for his son and daughter
for the 2000 taxable year.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
The stipulated facts and the related exhibits are incorporated
herein by this reference. At the time of filing the petition,
petitioner resided in Silver Spring, Maryland.
Petitioner was previously married to Barbara Walker Brissett
(Ms. Brissett). They have two children: (1) Jacquelynne M.
Brissett (Jacquelynne), born July 8, 1984, and (2) Dominic E.
Brissett (Dominic), born May 1, 1986. On April 13, 1994,
petitioner and Ms. Brissett entered into a “Voluntary Separation
and Property Settlement Agreement” (separation agreement), which
provided in part:
3. The parties shall have joint legal and
physical custody of the parties’ minor children, whose
primary residence shall be with Wife. * * * Husband
shall have visitation with the minor children as
follows: Every other weekend from Friday after school
until Sunday at 7:30 P.M. The parties shall
alternate/share holidays and special occasions as
follows:
(i) Husband shall have Christmas Eve each year
with the minor children and Wife shall have Christmas
Day each year with the minor children.
(ii) The parties agree to alternate year to year
Easter Day and Thanksgiving Day.
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