claiming children on taxes

What is the name of your state?Colorado
My husband and I have 3 children together. in the divorce he wants to claim 1 child one year and then claim 2 children the next year on his taxes. most likely i will have the majority of the custody of the children. in order for him to claim the children, don't they have to live with him a certain percentage of the year for him to be able to claim them on his taxes?? my attorney says the court order will supercede any tax law. Is this correct??

Yes, your attorney is correct. Not saying that you would, but if you file claiming the children against the court order, all he has to do is enclose a copy with his tax return, they will turn around and make you liable for paying the money back, including interest, your first born, your inheritance or whatever else they can come up with (I'm being flip of course...not my favorite organization at the moment! teehee)
KAT