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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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Last modified: May 25, 2011