- 2 - effect for the year in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure. Respondent determined a deficiency in petitioner’s Federal income tax of $805 for the taxable year 1998. The issue for decision is whether petitioner’s son resided with petitioner for more than half of 1998, thereby entitling petitioner to a dependency exemption deduction, to a child tax credit, and to head of household filing status for that year. Some of the facts have been stipulated and are so found. The stipulations of fact and the attached exhibits are incorporated herein by this reference. Petitioner resided in St. Louis, Missouri, on the date the petition was filed in this case. Petitioner and his former wife, Barbara Mentzel (Ms. Mentzel) were divorced on February 27, 1995. The divorce decree awarded petitioner and Ms. Mentzel joint legal custody of their son, Robert James Mentzel III (Robert). The decree, which was prepared using a standardized form, contained provisions concerning who was to be awarded “primary” physical custody versus “temporary” physical custody; these provisions had been selected, struck out, and written over in a somewhat unclear manner. The resulting language provided as follows: The Petitioner [Ms. Mentzel] and Respondent [petitioner] shall exercise Joint Legal Custody but the PrimaryPage: Previous 1 2 3 4 5 6 7 8 9 Next
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