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131235P.pdf   03/13/2014  Billy Edward Armstrong, et al  v.  C.I.R.
   U.S. Court of Appeals Case No:  13-1235
   Appeal from the United States Tax Court   
   [PUBLISHED] [Loken, Author, with Gruender and Shepherd, Circuit Judges] 
   Civil case - Federal Tax. Tax Court's decisions are consistent with the 
   plain language of 26 U.S.C. Sec. 152(e)(2), and the decisions, which 
   disallowed claims of dependency exemption deductions and child tax 
   credits, are affirmed.