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is treated as Nikki Womack’s “custodial parent”, within the
meaning of section 152(e),1 for the year in issue.
Background
Some of the facts have been stipulated and are so found. At
the time the petition was filed, petitioners resided in South
Boston, Virginia.
Petitioner married Linda Caddle on August 21, 1982. They
have a daughter, Nikki Womack, born February 2, 1984
(petitioner’s daughter). Petitioner and Ms. Caddle separated in
1994 and were divorced in 1995. The divorce decree provides that
custody of petitioner’s daughter would be established by
subsequent order, but no custody order was ever issued.
From the time petitioner and Ms. Caddle divorced until at
least June 1998, petitioner’s daughter lived with him during the
week and lived with Ms. Caddle on weekends. This arrangement
resulted, at least to some extent, from the respective work
schedules of petitioner and Ms. Caddle. At the time, petitioner
worked during the day, and Ms. Caddle worked afternoons and
evenings. Around February 2000, Ms. Caddle changed work
schedules and began working during the day.
In June 1998, petitioner and his daughter, who was in the
eighth grade at the time, had a disagreement over the extent of
1 Unless otherwise indicated, section references are to the
Internal Revenue Code of 1986, as amended, in effect for 1998.
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