Kelly London McCullar - Page 8

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          50 percent of the nights of the audit year with his daughter.2              
          Therefore, we conclude that he was the custodial parent for 1998            
          and is entitled to the dependency exemption.                                
          III.  Other Items                                                           
               On the basis of our resolution of the dependency exemption             
          issue, petitioner is entitled to claim (1) head of household                
          status in filing his return and (2) the child tax credit.                   

                                             Decision will be entered for             

               2  For periods in which the child is regularly attending               
          school, we believe it is appropriate to quantify time spent with            
          a parent through the number of nights spent together.  See Jeter            
          v. Commissioner, T.C. Memo. 2001-223, affd. 26 Fed. Appx. 321               
          (4th Cir. 2002).                                                            

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