Richard A. Mullen - Page 4

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          obligated to pay, part in cash and part through providing                   
          maintenance services to the landlord at the premises.2  The lease           
          was in effect throughout 2003, and the “premises” referred to in            
          the lease constituted petitioner’s residence during that year.              
          According to the lease, petitioner had the “right to use of all             
          parts of the premises”, as did the landlord.  The lease reflects            
          the understanding between petitioner and the landlord that                  
          petitioner’s children “will stay at the premises at least 50% of            
          the year”.                                                                  
          Petitioner and Ms. DiBiccari apparently separated several                   
          years before the year in issue.  Petitioner is the named                    
          defendant in a Complaint for Divorce filed on September 7, 2000,            
          by Ms. DiBiccari in the appropriate Massachusetts court (the                
          divorce proceeding).  A pretrial order issued in 2002 in the                
          divorce proceeding indicates that petitioner and Ms. DiBiccari              
          agreed by stipulation that she would have “physical custody” of             
          the couple’s children; “legal custody” of the children was                  
          identified in the pretrial order as a “contested issue remaining            
          for resolution”.                                                            
               Petitioner and Ms. DiBiccari entered into a separation                 
          agreement dated November 24, 2003, that by its terms was intended           
          to be incorporated in the divorce decree eventually to be entered           

               2 None of the income reported on petitioner’s 2003 return              
          reflects this arrangement.                                                  

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