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Respondent determined a deficiency of $3,190 in petitioner’s
Federal income tax for the taxable year 1998. The issues for
decision are: (1) Whether petitioner is entitled to dependency
exemption deductions; and (2) whether petitioner is entitled to
head of household status.
Some of the facts in this case have been stipulated and are
so found. The stipulation of facts and the attached exhibits are
incorporated herein by this reference. At the time the petition
was filed, petitioner lived in Brick, New Jersey.
Petitioner was married to Mary O’Hara (Ms. O’Hara) in 1986.
Petitioner and Ms. O’Hara had two children during the marriage:
Thomas Planko and Michael Planko (collectively, the children).
Petitioner and Ms. O’Hara were separated in 1990 and were
divorced under a decree of divorce on June 16, 1995.
Pursuant to an order filed on April 14, 1997, in the
Superior Court of New Jersey, Chancery Division-Family Part,
petitioner and Ms. O’Hara were granted joint legal custody of the
children. The detailed order provides that all major decisions
concerning the children’s health, education, safety, and welfare
are to be made jointly. However, there is no provision in the
custody order dealing with the dependency exemption deductions.
The order granted physical custody of the children to
petitioner every Tuesday beginning at the end of the school day
or as soon thereafter as possible and continuing until Thursday
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