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many suggestions that they do so. They insisted on decision by
the Court on this record.
On the record presented to the Court, it would be sheer
unguided guesswork for the Court to find that Diana spent more
than half of 1998 with either petitioner. One petitioner, Ms.
Rogers, has testified convincingly that Diana spent half her time
with each petitioner. On this record we agree with Ms. Rogers
and conclude that during 1998 Diana did not spend more than half
her time with either parent but spent half her time with each.
Consequently we hold that neither petitioner is entitled to a
deduction for the exemption amount with respect to Diana for
1998, and neither petitioner is entitled to a child tax credit
with respect to Diana for 1998.
Reviewed and adopted as the report of the Small Tax Case
Division.
Decisions will be entered
under Rule 155.
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Last modified: May 25, 2011