Alarcon v. Comr., T.C. Memo. 2011-245

(petitioner and wife separated and wife given temporary possession of marital home and appointed joint managing conservator with husband over two children; children resided with wife for greater portion of tax year; petitioner not entitled to dependency exemptions or child tax credits which wife also claimed on her return; no Form 8332 attached to return; simply paying all costs on marital home for tax year in issue insufficient to allow dependency exemption; child tax credit not allowed because children not "qualifying children").