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court in the 1981 divorce decree. No evidence was presented that
Laurie's affidavit was ever filed with, or approved by, any
court. Therefore, in the absence of a court order modifying
custody, petitioner's ex-wife remained the sole managing
conservator under Texas law.
Other provisions of State law may also affect custody.
Neither parent will be considered to have "custody" within the
meaning of section 152(e)(1)(B) once a child has reached the age
of majority and is considered emancipated under State law.
Ferguson v. Commissioner, T.C. Memo. 1994-114. A child reaches
the age of majority in Texas at 18 years of age. Tex. Civ. Prac.
& Rem. Code Ann. sec. 129.001 (West 1993). Petitioner, in the
1981 divorce decree, was ordered to pay child support for Laurie
and Andrew until each of the children "reaches the age of
eighteen years or is otherwise emancipated."
Laurie turned 18 and reached the age of majority under Texas
law on July 24, 1994. However, even though a child reaches the
age of majority, section 152(e)(1) states that a child shall be
treated as receiving over half of her support during the calendar
year from the parent having custody of the child for a greater
portion of the calendar year. Since Laurie did not attain the
age of majority until July 24, we find that petitioner's ex-wife
was the custodial parent for the greater portion of the 1994
calendar year.
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