I sometimes wonder if the Tax Court would have to lay off a judge or two, if it were not for dependency cases. Maybe not, as I imagine that they blow through them pretty quickly and almost invariably ...

Forbes contributors publish independent expert analyses and insights. Peter J Reilly is a Forbes contributor who covers taxes. Who gets dependency exemptions for children should not be really hard.

Generally, IRC section 151(c)(1) allows taxpayers an exemption for dependent children. In the case of divorced parents, the custodial parent gets the exemption. That parent, however, may release his ...