So you agree when my decree states 'every year as allowed by law' means when she is eligible to claim him based on IRS rules/law.
You keep bringing the divorce decree into this. It flat out doesn't matter what the decree says when it comes to your federal taxes. Even if it didn't say "as allowed by law". It just does not figure into this at all. You can incinerate that decree if you want, and based on the information provided, you can still claim the dependent on your federal tax return, as you have every legal right to do so.
