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(iii) The children’s birthdays shall be shared
each year so that both parents receive part of each
child’s birthday to celebrate the day.
(iv) The children will spend Father’s Day and
Father’s Birthday with their father and Mother’s Day
and Mother’s Birthday with their mother.
With respect to summer, Wife shall have two (2)
weeks’ vacation with the minor children during the
children’s summer vacation period each year; Husband
shall have one (1) week of vacation with the minor
children each summer. The parties agree to coordinate
their summer plans, giving due regard to which weeks
either party may wish to take a summer vacation and any
camp the children may attend.
* * * * * * *
15. * * * In 1995 and thereafter, Husband shall be
entitled to claim both children as his dependents
provided Husband is current on his child support
payments. If Husband is in arrears with regard to his
child support payments Wife shall be entitled to claim
the children as her dependents. The parties agree to
mutually execute and provide all tax forms necessary in
this regard for the other. * * *
The Circuit Court for Montgomery County, Maryland
incorporated the separation agreement in its “Judgment of
Absolute Divorce”. Petitioner and Ms. Brissett were divorced on
April 19, 1994.
Ms. Brissett had custody of Jacquelynne and Dominic for a
greater portion of 2000 than petitioner.
On his Form 1040, U.S. Individual Income Tax Return, for the
2000 taxable year, petitioner claimed a deduction for dependency
exemptions for Jacquelynne and Dominic. Petitioner did not
attach to his return a written declaration or Form 8332, Release
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Last modified: May 25, 2011