Bruce Edward Kennedy - Page 9

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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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