No. Only one person can claim a child as a dependent. It will be the aunt or uncle where the child lives more than half the nights of the year. In most years (with an odd number of days), it's not possible for custody to be exactly equal. The child will live in one home for 183 or more nights, and the home for 182 or less nights.
In the rare event the child lives an exactly equal number of nights with each aunt or uncle, then the adult with the higher adjusted gross income can claim the child.
