The issue is where does the child sleep. The original taxpayer is not clear on whether a "visit" is daytime only, or overnight. However, even if the visit was overnight, if it was Thursday through Sunday, that is 3 over night stays (Thursday, Friday, and Saturday), and the child sleeps in the other parent's home Sunday night through Wednesday night. If this pattern is maintained for the entire year, the father is not allowed to claim custody because 156 nights is less than half the year.
