Donnell Floyd - Page 7

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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                
               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           
               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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