Claiming Child on Taxes

Can you claim a child if you agree with your ex-spouse to claim him 1/2 the year and he claims him the other 1/2 of the year?
The child dependency exemption cannot be split. Typically, the custodial parent is treated as the parent who provided more than 50% of the child's support. This parent is usually allowed to claim the exemption for the child if the other exemption tests are met. However, the noncustodial parent may be treated as the parent who provided more than half of the child's support if certain conditions are met. There are circumstances where a court may allow the deduction to be taken by each parent on alternating years.

Can a court order determine who takes a child for a deduction? Does the court order supersede the IRS requirements?
Federal law determines who may claim a dependency exemption. A determination by a state court judge is still subject to the IRS requirements regarding deducting a child for income tax purposes.