Norma K. Litton - Page 8

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          on whether petitioner had physical custody of the children for              
          the greater portion of 2003.  See McCullar v. Commissioner, T.C.            
          Memo. 2003-272; sec. 1.152-4(b), Income Tax Regs.                           
               In support of her contention, petitioner relies on her day-            
          planner that was introduced into evidence.  In the day-planner,             
          petitioner placed a “K” (for “kids”) on each day that she had               
          custody of the children and then numbered each such mark                    
          sequentially.  The day-planner contained 195 “K” marks.7                    
          Petitioner therefore asserts that she had physical custody of the           
          children for 195 days in 2003, which is more than half of the               
               At the center of this dispute is how petitioner and Mr.                
          Litton quantified the time that the children spent with                     
          petitioner.  In particular, how the parties quantified the Sunday           
          of the first, third, and fifth weekend.  Petitioner quantified              
          physical custody in terms of “days” that the children were in her           
          physical custody; that is, Tuesday, Thursday, and the first,                
          third, and fifth Friday, Saturday, and Sunday weekend.  Although            
          petitioner and Mr. Litton dispute whether the children spent the            

               7  At trial, petitioner testified that she had custody of              
          the children for “193 days” in 2003.  In contrast, she wrote “196           
          days” in the margin of the day-planner as the total number of               
          custody days for 2003.  We regard the inconsistences among her              
          custody totals as insignificant.  After close inspection of the             
          day-planner, although it appears that petitioner miscounted one             
          day (i.e., Nov. 14 was marked as day 165 and Nov. 15 was marked             
          as day 167), there were a total of 195 “K” marks in the day-                

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