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respective Sunday night at her home, petitioner counted Sunday as
a full day that the children were in her physical custody.
Therefore, according to petitioner, the children spent 195 days
in her physical custody.
There is no statutory yardstick to quantify physical custody
“for a greater portion” of the year, but such a yardstick is
determined by the facts of each individual case. In the present
case, the Standard Possession Order awarded petitioner physical
custody during the regular school term every Tuesday and Thursday
beginning at 6 p.m. and ending at 8 a.m. the following morning.
With respect to the weekends, the Standard Possession Order
awarded petitioner custody beginning at 6 p.m. on the first,
third, and fifth Friday of each month and ending at 6 p.m. on the
following Sunday. If Monday was a school holiday, petitioner’s
custody would end at 6 p.m. on that Monday. In light of the fact
that the Standard Possession Order awarded physical custody to
each parent on the basis of an overnight stay, we find it
appropriate in this case to quantify physical custody on the
number of nights that the children spent with each parent.
We found petitioner’s testimony at trial to be straight-
forward and credible, and she impressed us as a sincere and
conscientious taxpayer. Moreover, we found that petitioner
diligently documented the time that she had physical custody of
the children in her day-planner, which she maintained on an
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