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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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Last modified: May 25, 2011