The IRS and Federal tax law does not care abut any local court orders. All they look at is physical custody - which parent the child lived with more than half the year. That custodial parent can claim the child unless they release the exemption to the other non-custodial parent with a signed 8332 form. A local court can force the custodial parent to release the exemption if ordered to do so.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
