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to disregard a portion of that stipulation. Rule 91(e) (the
Court has broad discretion to disregard stipulations where
contrary to facts disclosed by the record); Estate of Eddy v.
Commissioner, 115 T.C. 135, 137 n.2 (2000). At trial, respondent
contended that the girls resided with Ms. Kennedy for 199 days
during the 2000 tax year. Petitioner contended that the girls
lived with him for at least 191 days during 2000.4
The documentary evidence introduced at trial to establish
where Bianca and Alexa resided during 2000 included the
following: (1) Ms. Kennedy’s contemporaneous calendar with
handwritten notations for the year at issue, which recorded when
her daughters resided with her, her work schedule, and other
personal events, but with a number of items redacted; (2)
American Airlines records indicating Ms. Kennedy’s travel
schedule, flights on which she worked, her nonrevenue travel
purchases, and layovers; (3) a contemporaneous calendar kept by
petitioner’s mother, Alice Kennedy, reflecting visits from Bianca
and Alexa and other personal events; and (4) a contemporaneous
boat log recording petitioner’s use of his trawler, including
passenger references. Petitioner himself did not keep a year-
long contemporaneous calendar. On a number of dates in 2000,
entries in these various contemporaneous records conflicted with
4 On brief, petitioner asserted that the girls lived with
him for 196 days during that year.
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Last modified: May 25, 2011