Kelly London McCullar - Page 7

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          to convince us that, in the context of section 1.152-4(b), Income           
          Tax Regs., such term means anything other than the joint or                 
          shared custody of a single child by divorced or separated                   
          parents, with the dependency exemption going to the parent who              
          has actual, physical custody (and not just the right to custody)            
          for the greater portion of the year.  See, e.g., Dail v.                    
          Commissioner, T.C. Memo. 2003-211; Maher v. Commissioner, T.C.              
          Memo. 2003-85.  Of course, respondent is free, within the                   
          confines of his rulemaking authority, to reword the 30-year-old             
               We turn now to the issue of which parent had physical                  
          custody of Emily for the greater portion of 1998.  Petitioner’s             
          log gives detailed descriptions about the time he spent with and            
          without his daughter each day of 1998, written in different ink             
          and typed in different fonts.  Respondent argues that the log               
          contains errors.  Given the testimony of both petitioner and his            
          ex-wife, we have determined that petitioner is a credible witness           
          and that his log is valid and not fabricated.  After giving                 
          consideration to the dates petitioner spent with his daughter               
          that respondent claims are in error, petitioner still spent over            

          upbringing at all times (i.e., regardless of which parent has               
          physical custody of the child at any given time).  See Giggetts,            
          Annotation, “Application of Child-Support Guidelines to Cases of            
          Joint-, Split-, or Similar Shared-Custody Arrangements,” 57                 
          A.L.R.5th 389 (1998); Benson, supra at 64; see also Black’s Law             
          Dictionary, supra at 390 (defining “joint custody”).                        

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