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Pursuant to a Stipulation and Order for Child Support (Order)
entered by the Circuit Court of Racine County, Wisconsin, on
November 10, 2000, Ms. Janecky was awarded primary custody, with
petitioner receiving visitation with the child, “at all
reasonable times upon prior notice to the mother.” According to
his arrangement with Ms. Janecky, petitioner had custody of
A.V.N. every other weekend, and throughout the entire summer.
The record is inconclusive, however, as to where A.V.N. stayed
when the child visited petitioner during the year in issue.7
Petitioner provided financial support for A.V.N. when the
child stayed with him, including providing summer vacations,
trips, clothing, and food. Pursuant to the Order, petitioner was
ordered to pay $26 per week in child support for A.V.N.
The Order also provided that petitioner would be entitled to
claim a dependency exemption deduction for A.V.N. “every other
year * * * following the date of this document”. Petitioner
claimed a dependency exemption deduction for A.V.N. in the year
at issue, but he did not attach a Form 8332, Release of Claim to
Exemption for Child of Divorced or Separated Parents,8 to his
2003 Federal income tax return.
7 Ms. Neal testified that A.V.N. stayed at the Zion
residence, while petitioner indicated that the child was with him
at the Kenosha apartment during visits.
8 The record is silent as to whether petitioner and Ms.
Janecky were ever married.
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Last modified: March 27, 2008