Richard R. Izac - Page 7

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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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