William Maher - Page 4




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               The 1996 order gave Mr. Maher and Mrs. Maher joint legal               
          custody of both children and gave Mrs. Maher primary physical               
          custody of both children.  The 1996 order ordered that Mr. Maher            
          was to have physical custody of both children every weekend from            
          Friday evening at 7 p.m. through Sunday evening at 7:30 p.m.                
          Mrs. Maher had the right to have both children on the third                 
          weekend of each month, but she was not required to have them on             
          that weekend.  Additionally, the 1996 order ordered that Mr.                
          Maher was to have physical custody of both children from 6:30               
          p.m. to 8:30 p.m. on every Wednesday.                                       
               On June 9, 1998, the Supreme Court of the State of New York            
          issued a decision and order in response to a motion for change in           
          custody of both children (1998 order).  The court stated that               
          “Clearly, the joint custody arrangement has failed.”  The court             
          painted an extremely unflattering portrait of Mrs. Maher and                
          noted that the court-appointed expert recommended that Mr. Maher            
          have sole custody of both children.  The court, however, decided            
          that Mr. Maher should have sole physical custody of Kristen only.           
          The court granted sole physical custody of Kristen to Mr. Maher             
          effective July 12, 1998.                                                    
               Neither the 1996 order nor the 1998 order states who is                
          entitled to claim the dependency exemptions for Kristen or Billy.           
          Mrs. Maher did not sign a release of dependency exemption for               
          Kristen or Billy for 1998.                                                  






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