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morning when the children are returned to school. Petitioner was
granted physical custody of the children on alternate weekends
from Friday at the end of the school day or as soon thereafter as
possible until Monday morning when the children are returned to
school. Ms. O’Hara was granted physical custody of the children
during alternate weekends and during the week when petitioner did
not have custody.
During times when school was not in session, petitioner’s
weekend custody ran from Friday at 5:00 p.m. until Monday at 8:00
a.m., at which time the children were to be returned to Ms.
O’Hara. During these times, Ms. O’Hara has physical custody from
Monday at 8:00 a.m. until Tuesday at 5:00 p.m. and from Thursday
at 8:00 a.m. until Friday at 5:00 p.m. Petitioner was
responsible for all pickups and drop offs of the children in
accordance with the custody schedule.
The custody order was in effect during the entire 1998 tax
year. There was no multiple support agreement in effect during
the year at issue. Petitioner did not file Form 8332, Release of
Claim to Exemption for Child of Divorced or Separated Parents,
with his 1998 tax return.
Petitioner and Ms. O’Hara lived apart at all times during
the year at issue. Combined, petitioner and Ms. O’Hara provided
more than half of the support for the children in 1998.
Petitioner claimed two dependency exemption deductions and
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