- 3 - 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 andPage: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011