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divorce, Emily was 6 years old. According to the divorce decree,
petitioner and Ms. McCullar are joint managing conservators of
Emily, with Ms. McCullar having primary custody and control at
all times not specified in the decree. Both petitioner and Ms.
McCullar claimed a dependency exemption deduction for Emily for
1998. Throughout 1998, petitioner kept a diary of time (the log)
spent with Emily. The log is a detailed account of the time
petitioner spent with his daughter and their activities together,
and, according to petitioner’s calculations, she was in his
physical custody for more than 50 percent of the year. In the
notice, respondent determined that petitioner was not entitled to
claim his daughter as his dependent for 1998, nor was he entitled
to head of household status or the child tax credit.
OPINION
I. Introduction
There are three issues for decision: the dependency
exemption, head of household status, and the child tax credit.
Because we decide the first issue for petitioner, the parties
agree (and so do we) that the other two issues must be decided
for petitioner as well.
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