Can a court order determine who takes a child for a deduction? Does the court order supersede the IRS requirements?

I work 12 hour shifts for an airline where I am salary. A lunch break is not fit into our schedule and we eat lunch at our desks. I have seen before but cannot find where you can make a claim on this matter when filing your taxes. I recall that you can claim so much per day per diem in this case and I'm wondering if anyone is familiar with this.

Not sure of the relationship of these questions to real estate, but I'll answer anyway...

1. The general rule is that the custodial parent is entitled to the dependency exemption. However, the parents may agree on an alternative arrangement. If this is the case, then the custodial parent signs a special form that is filed with the noncustodial parent's tax return, to prove that s/he has been given the exemption.

2. There is no such rule as this. I'm not even entirely sure what your question is.