- Ag Docket
While the child's mother was designated as the custodial parent in a conciliation agreement entered into seven years earlier, that agreement was not reflective of the amount of time that the child spent with each parent for the years at issue. Also, testimony revealed that the child's father spent a lot of time with the child while the child participated in sports and spent more nights at the father's home than the mother's home. The court determined that the father was the custodial parent and was entitled to the dependency deduction, dependent care credit, child tax credit and earned income tax credit for the years in issue. Harris v. Comr., T.C. Memo. 2014-69.
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