Amanda M. Beeghly - Page 10




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          The parties further agree that Mr. Beeghly had actual, physical             
          custody of Shelby on Labor Day.  The parties disagree as to which           
          parent had, or should be considered to have had, actual, physical           
          custody of Shelby on Memorial Day,3 Independence Day, and                   
          Christmas.  We need not consider which parent had actual,                   
          physical custody of Shelby on Christmas Day because the order               
          specifically awards physical custody to Mr. Beeghly.  Actual,               
          physical custody on that date, therefore, is, as noted above,               
          irrelevant.                                                                 
               All things considered, for purposes of section 152(e)                  
          custody of Shelby during 1997 is as follows:                                
                                        Petitioner     Mr. Beeghly                    
               Days of physical custody    177         182                            
               per agreement or order                                                 
                                                                                     
               Days of actual, physical      3               1                        
               custody on holidays (as                                                
               agreed between the                                                     
               parties)                                                               
               Days of actual, physical    24     ---                                 
               custody on holidays                                                    
               (disputed by the                                                       
               parties)                                                               
                                        ___             ___                           
               Total days               182            183                            



               3 Shelby spent Memorial Day with petitioner’s mother.                  
               4 We give petitioner the benefit of the doubt, as resolution           
          of the dispute between the parties for these two holidays is of             
          no consequence.                                                             






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