Scott Lynd Symonds - Page 5

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                         of the day the child shall be with Father until              
                         7:00 p.m.;                                                   
                         iii.   On Christmas Eve 2000, the child will be              
                         with father at the same times child was with                 
                         mother during Christmas Eve and Christmas Day of             
                         1999 and shall alternate thereafter;                         
                         iv.   Easter, Memorial Day, Labor Day, and New               
                         Year’s Day shall be with mother, unless holiday              
                         falls on regular scheduled time with father;                 
                         v.   4th of July with father;                                
                         vi.   Father’s Day with father;                              
                         vii.   Mother’s Day with mother;                             
                         viii.  Each parent will have at least two weeks              
                         vacation with child.  * * *                                  
               During taxable year 2001, pursuant to the 1999 Order of the            
          Superior Court in New Haven, Connecticut, petitioner had physical           
          custody of AH from 3 p.m. on Mondays until 5 p.m. on Thursdays.             
          Petitioner had physical custody of AH for 3,848 hours during the            
          taxable year 2001.  Ms. Peterson had physical custody of AH for             
          4,912 hours during the year at issue.                                       
               On or about April 14, 2002, petitioner filed his Form 1040,            
          U.S. Individual Income Tax Return, for the 2001 taxable year.  In           
          the 2001 return, petitioner filed as a head-of-household and                
          claimed a dependency exemption deduction for AH.  There was no              
          attachment regarding any waiver or declaration, such as a Form              
          8332, Release of Claim to Exemption for Child of Divorced or                
          Separated Parents, executed by Ms. Peterson stating that she was            
          releasing her claim to exemption of AH.  Ms. Peterson did not               





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