Robert James Mentzel, Jr. - Page 7

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          entitled to a dependency exemption deduction under section 151.             
          Sec. 24(c)(1)(A).                                                           
               As is applicable here, for a taxpayer to be entitled to head           
          of household filing status for a given taxable year, the taxpayer           
          must maintain “as his home a household which constitutes for more           
          than one-half of such taxable year the principal place of abode”            
          of a child of the taxpayer.  Sec. 2(b)(1)(A)(i).                            
               Petitioner argues that the divorce decree provided for split           
          physical custody and that petitioner had actual physical custody            
          of Robert for a greater number of days in 1998 than did Ms.                 
          Mentzel.  We agree that the divorce decree effectively provided             
          for split custody between petitioner and Ms. Mentzel.  However,             
          we do not find that petitioner had actual custody of Robert for a           
          greater number of days than did Ms. Mentzel.                                
               To corroborate petitioner’s assertion that Robert resided              
          with him for a greater number of days, petitioner provided a                
          calendar allegedly detailing the number of days he had physical             
          custody of Robert during that year.  The days which petitioner              
          allegedly had custody of Robert are simply highlighted, and                 
          monthly totals such as “B-14" and “M-17" indicate the alleged               
          total number of days petitioner and Ms. Mentzel each had custody            
          during that month.  The yearly totals indicate petitioner had               
          custody for 186 days, Ms. Mentzel for 176 days, and child care              
          providers for 3 days.  This calendar appears to have been filled            






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