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Respondent determined deficiencies of $2,313 and $2,863,
respectively, in petitioner’s 1997 and 1998 Federal income taxes.
The issue for decision for each year in issue is whether
petitioner is entitled to a dependency exemption deduction for
her daughter.1 The resolution of the issue for each year depends
upon whether petitioner was her daughter’s “custodial parent”,
within the meaning of section 152(e).
Background
Some of the facts have been stipulated and are so found. At
the time the petition was filed, petitioner resided in St. Clair,
Pennsylvania.
Petitioner married Roger M. Beeghly on December 2, 1993.
They have one child, a daughter, Shelby N. Beeghly, born June 20,
1994 (Shelby). Petitioner and Mr. Beeghly separated in 1995 and
were divorced in 1999. They did not live together at any time
during the last 6 months of either year in issue.
On April 29, 1996, petitioner and Mr. Beeghly entered into a
separation agreement (the agreement) which provides in relevant
part:
9. Custody and Visitation: The parties shall
have shared legal and physical custody of * * *
[Shelby]. * * * [Petitioner] shall enjoy partial
physical custody for purposes of visitation as follows:
1 For each year, other adjustments are made in the notice of
deficiency. The parties agree, and the Court concurs, that under
the circumstances, resolution of all other adjustments follows
automatically from the resolution of the above-stated issue.
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