David Alphonse De Strooper - Page 4

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               9.   CHILD CUSTODY AND VISITATION                                      
                    The wife shall have the primary residential care                  
               of the minor child with the parties enjoying shared                    
               parental responsibility as outlined hereinabove.                       
                    The husband shall have reasonable and liberal                     
               rights of visitation that shall include a schedule as                  
               1. The husband shall have from every Wednesday evening                 
               through Saturday morning.                                              
          The agreement further provided for a detailed schedule of                   
          physical custody during holidays and special occasions.                     
          Petitioner was required to pay $475 per month for support of                
          Aaron.  Petitioner was also required to pay for medical insurance           
          for Aaron as well as any medical bills.  Respondent has not                 
          raised any questions that support and other payments were not               
          made pursuant to the agreement.                                             
               On his 1997 Federal income tax return, petitioner claimed              
          head-of-household filing status and a dependency exemption                  
          deduction for his son.  In the notice of deficiency, respondent             
          disallowed the claimed dependency exemption deduction and also              
          adjusted the filing status from head-of-household to single                 
          because Mrs. De Strooper had custody of Aaron.  Petitioner                  
          asserts that he is entitled to the dependency deduction and the             
          head-of-household filing status since his son lived with him half           
          the time and he paid more for his son’s support than Mrs. De                
          Strooper.  He further argues that the language in the marital               

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