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and the child care credit with respect to another child of Shane
Nolan Lewis (petitioner).3
The child was born on November 4, 1993. Petitioner and the
child’s mother (the mother) were never married. Petitioner and
the mother shared joint legal and physical custody of the child.
By court decree, the mother was declared custodial parent, and
petitioner was designated the noncustodial parent. During the
year at issue, 2002, the child lived with his mother and her
parents at Anderson, California. The child had extended visits
with petitioners during 2002, but the longevity of his combined
visits was considerably less than one-half of the taxable year,
approximately 98 days.
During 2002, petitioners provided both financial and medical
support for the child. The support consisted of child support
payments, tuition for special classes, dental expenses, and
approximately $430 for clothing and miscellaneous expenses. In
addition, petitioner’s health insurance coverage with his
employer also included the child, the cost of which did not
require payment of any additional premium by petitioner. The
total monetary support provided by petitioners during 2002 was
approximately $5,502.
3Throughout the opinion, references to “the child” are to
this child and not the child as to whom respondent conceded the
dependency exemption deduction and child care credit adjustments.
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Last modified: May 25, 2011