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Jordan spent more time during the summer months at Ms.
Brittingham’s residence.
On November 17, 1998, a custody hearing was held before the
Family Court of the State of Delaware In and For Sussex County
(Family Court) at Ms. Brittingham’s request. At the custody
hearing, Ms. Brittingham contended that petitioner had not
complied with the placement schedule in the custody order and
that during 1998, Adam and Jordan lived with her a majority of
the time. An Order - Motion And Affidavit To Modify Custody,
dated January 19, 1999, granted Ms. Brittingham sole custody and
physical placement of Adam and Jordan.3 Petitioner was granted
visitation on alternate weekends. Subsequently, the Family Court
ordered petitioner to pay child support retroactive to November
17, 1997.
On petitioner’s respective 1997 and 1998 Federal income tax
returns, he claimed dependency exemption deductions for Adam and
Jordan, head of household filing status, and earned income
credits. Petitioner computed the earned income credit claimed on
each return by treating Adam and Jordan as qualifying children.
Petitioner alleges that an employee in the local office of
the Internal Revenue Service (IRS) advised him that he was
3 In the same order, Ms. Brittingham was also granted
sole custody of Natalie. Ryan was emancipated on June 10, 1998;
thus he was not a party to the order.
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Last modified: May 25, 2011