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with the parent who, as between both parents, has the physical
custody of the child for the greater portion of the calendar
year.”
Since petitioner and Ms. Floyd lived apart during all of
1998, the issue under section 152(e)(1)(B) is whether Donnell II
was in the custody of petitioner for more than one-half of the
calendar year. On this record, the evidence fails to establish
this fact. Petitioner did not have physical custody of his son
for a greater portion of the year than did Ms. Floyd, the child’s
mother.
While petitioner and Ms. Floyd had worked out an equitable
arrangement whereby the children spent several days each week
with petitioner, that time did not exceed one-half of the
calendar year in total. Even if, as petitioner contends, both
children spent every Sunday through Wednesday with him, the
children in fact spent part of Sunday and part of Wednesday with
their mother, as well as all of Thursday through Saturday with
her. On the basis of the testimony and the record, the Court
holds that the twins spent more than half of their time in the
custody and care of their mother during 1998.
Because Ms. Floyd was the custodial parent of the twins in
1998, Donnell II is treated as having received over half of his
support from Ms. Floyd during that year. Sec. 152(e)(1). This
result provides consistent treatment for the children, who were
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