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household filing status.1 Underlying these issues is whether
section 152(e) is constitutionally permissible. At the time the
petition was filed petitioner resided in Washington Crossing,
Pennsylvania.
Background
Petitioner and Jocelyn Sirkis were divorced on October 20,
2000. They have two children, Theodore and Thomas Caputi. After
he moved out of the marital residence in mid-November 2000,
petitioner had partial custody of both children on alternating
weekends and for one midweek dinner visit. During this time,
both petitioner and Ms. Sirkis were seeking primary physical
custody of their sons.
On September 28, 2001, an agreed custody order of the Court
of Common Pleas of Bucks County, Pennsylvania, provided that both
parents will share legal custody and named Ms. Sirkis the
“primary custodial parent subject to partial physical custody
rights” of petitioner. Petitioner’s partial physical custody
schedule centers on an alternating weekly basis. Petitioner has
his sons from Wednesday after school through Thursday morning and
from Friday after school through Monday morning one week, and
then from Tuesday after school through Thursday morning the
1 Unless otherwise indicated, section references are to
the Internal Revenue Code in effect for the year in issue.
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