Kelly London McCullar - Page 3

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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.                        
          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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