Where to file?

If one parent lives in wake county and the other lives in durham county, and the child attends school in wake county, would the durham parent file for emergency custody based on neglect and psychological damage in durham or wake county?

Jurisdiction is appropriate for child custody claims where either of the parties reside. That said, if you file in Durham county, the other party may have an argument to change venue based on the convenience of the parties, witnesses, etc., since the child goes to school in Wake.