Armstrong v. Comr., 139 T.C. No. 18 (2012)

(petitioner divorced from wife and ex-wife given custody of couple's son; arbitration award and two state court orders in different years specified that petitioner entitled to dependency deduction and wife had to execute Form 8332 in petitioner's favor so long as petitioner paid child support; petitioner paid child support through 2007, but no Form 8332 executed; petitioner remarried and claimed dependency exemption for 2007 and attached arbitration award and signed child support orders; deduction disallowed because state court order signed by custodial parent not in compliance with I.R.C. Sec. 152(a) on account of failure to unconditionally specify that ex-wife would not claim child as dependent for 2007).