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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
follows:
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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Last modified: May 25, 2011