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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
petitioner.
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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Last modified: May 25, 2011