Another example of a tax practitioner wanting to substitute his/her judgment for that of Congress.  

How many divorced parents do you think have an agreement to claim a child every other year?  Maybe half a million?  Both parents will get the $1,100 for one child.  That is not double dipping.  That is the law. 

Wait till the kid goes to college.  Aunt pays the tuition, Dad gets the tax credit.  Set aside your opinion.  Follow the law.