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Crowell was decreed the residential parent for the oldest child,
Jon. The parties do not dispute that the term "residential
parent" in the court decrees means the parent with primary care,
custody, and control of the children. For the four children who
are the subject of the dependency exemption deductions, Mrs.
Crowell was the residential parent. The court documents contain
no provisions governing the dependency exemption deductions of
the children for Federal income tax purposes except for a
Stipulated Judgment rendered by the court on October 4, 2001,
relating to dependency exemption deductions for two of the
children for the year 2001 and ensuing years. That judgment and
its impact on the issue before the Court is discussed later in
this opinion.
Respondent has not taken a position as to which petitioner
is entitled to the dependency exemption deductions for the four
children, Cody, David, Ben, and Beth, for the 2 years at issue.2
There is no dispute that the four children of petitioners
are "dependents" as defined in section 152 and that each of the
children received, during the years at issue, over half of their
support from the parents, petitioners. Where the parents are
divorced and the children are in the custody of one or both
parents for more than one-half of the calendar year, section
2
Neither petitioner claimed the two children, Jon and Adam,
as dependents on their 1998 and 1999 tax returns.
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