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separation agreement. In the event of so-called
“split” custody, or if neither a decree or agreement
establishes who has custody, or if the validity or
continuing effect of such decree or agreement is
uncertain by reason of proceedings pending on the last
day of the calendar year, “custody” will be deemed to
be with the parent who, as between both parents, has
the physical custody of the child for the greater
portion of the calendar year.
For purposes of section 152(e), custody is determined by the
terms of the most recent custody decree, or, if none, by the
terms of a written separation agreement in effect at the relevant
time. Id. In this case the orders referred to above award
petitioner and Ms. Bonner “joint shared” custody over
petitioner’s son. As applied to 1998, the orders award physical
custody of petitioner’s son as follows:
Time Period Days of Custody in 1998
Petitioner Ms. Bonner
1997-1998 academic year, --- 30
second grading period
1997-1998 academic year, 63 ---
third grading period
1997-1998 academic year, --- 74
fourth grading period
1998 summer recess 41.5 41.5
1998-1999 academic year, 65 ---
first grading period
1998-1999 academic year, --- 50
second grading period
Total days 169.5 195.5
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