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The divorce decree of May 25, 1988, contained no provision
relating to custody of the two children, nor any provision for
child support. However, the divorce decree, by reference,
incorporated a marital and property settlement agreement between
petitioner and her former spouse. That agreement provided that
petitioner "shall take the minor children as dependents for tax
purposes". The marital and property settlement agreement was not
entered into evidence at trial, except for the one page of the
agreement relating to the dependency exemption deductions.
During 1999, petitioner's former spouse petitioned the divorce
court to compel petitioner (his former wife) to produce certain
financial information regarding her income and to decree that
petitioner's former spouse was entitled to the dependency
exemption deductions for the two children for tax years 1997 and
1998. The divorce court denied that latter request but granted
the request of the former spouse for the production, by
petitioner, of the financial information requested in the motion.
Following the production of this information by petitioner the
divorce court, by order dated May 16, 2000, concluded that
petitioner's two children had been living with their father since
January 1999; that petitioner had not paid or contributed any
support for them; that their father (petitioner's former spouse)
was their primary custodian; and that, therefore, petitioner's
former spouse was entitled to claim the two children as
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