- 3 - 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).Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011