Also, as
@Opus 17 posted ( <a rel="nofollow" target="_blank" href="
http://www.stepnowskilaw.com/DependentExemption.html">http://www.stepnowskilaw.com/DependentExemptio...> ) it would seem the courts have not decided. The article said, "even if the court could rule whether the Social Security benefits could be treated as support he supplied, an issue the court did not decide." Basically, it was a moot point because the mother had payed more than 50% anyway.
