Michael E. and Laura A. Taylor - Page 4

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          custody order left the details regarding custody on holidays and            
          school vacations up to petitioner and Mrs. Jenkins to work out on           
          their own.                                                                  
               The terms of the custody order provide that as long as Mrs.            
          Jenkins lives in Henry County, her home will be the children’s              
          primary residence.  The custody order also provides that if Mrs.            
          Jenkins were to move into Clayton County from Henry County her              
          home would still be the children’s primary residence.  If Mrs.              
          Jenkins were to move somewhere other than Henry County or Clayton           
          County, the custody order states that petitioner’s home in                  
          Clayton County would become the children’s primary residence.               
          Mrs. Jenkins lived in Henry County during all of 2002.                      
               There is no mention of dependency exemption deductions in              
          either the divorce decree or the custody order.                             
               Petitioner claimed a dependency exemption deduction for one            
          of his children on his 2002 Federal income tax return.                      
          Petitioner contends that this was done in accordance with an oral           
          agreement he had with Mrs. Jenkins.  Mrs. Jenkins claimed                   
          dependency exemption deductions for both children on her 2002               
          Federal income tax return.                                                  
               Respondent issued a notice of deficiency to petitioners for            
          the year at issue on April 30, 2004.                                        
               Petitioner asserts that he had actual physical custody of              
          both children for a greater portion of 2002 than Mrs. Jenkins did           






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