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FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
The stipulation of facts and the attached exhibits are
incorporated herein by this reference. Unless otherwise
indicated, all section references are to the Internal Revenue
Code in effect for the year in issue, and all Rule references are
to the Tax Court Rules of Practice and Procedure. At the time he
filed the petition, petitioner resided in Fort Worth, Texas.
On March 8, 1995, petitioner divorced Audra Ann Powers
(Audra). They had three children during their marriage: Amber
Powers, born on September 8, 1987; Wesley Powers, born on October
2, 1989; and Blane Powers, born on March 21, 1994 (collectively,
the children). The District Court of Bexar County, Texas, 37th
Judicial District, issued an “Agreed Final Decree of Divorce” and
named Audra as sole managing conservator of the children, and
petitioner was named possessory conservator of the children. In
addition, the divorce decree ordered that Audra had sole right to
establish the legal residence of the children. During 2001, the
children resided with Audra for 9 months and with petitioner for
3 months. Audra was the custodial parent of the children, and
petitioner was the noncustodial parent of the children.
The divorce decree ordered petitioner to pay child support
in the amount of $780 per month to Audra. Petitioner also had to
provide health insurance for the children. In 2001, petitioner
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