A friend of mine had a wife who separated from him in 2003. The wife filed for a child support agreement in 2004, and ultimately filed for a divorce in 2005. The wife filed taxes in 2004 utilizing both children as dependents, although she paid less than half of the children's support throughout the year. In the absence of a divorce decree in 2004 (which would define the custodial parent), who has the right to claim the children on their 2004 tax return? Should the dependents be split evenly between the mother and father, or does the father have the legal right to claim both children for 2004 because of the child support agreement?