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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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