Remember when I said that it only applied in the first three years after the divorce decree?

FORBES: Taxes From A To Z (2013): R Is For Recapture

Her lawyer said Mr Castro abducted his daughters several times, despite the divorce decree making no provision for his visitation.

BBC: Cleveland abduction: Castro brothers

Despite the agreement of the spouses as set forth in paragraph 13 of the divorce decree, Ms. Defernez claimed a dependency exemption deduction for TDD on her 2007 Federal income tax return.

FORBES: Fathers Denied Dependency Deduction For Lack of Form

Three weeks before the special election, news surfaced that Sanford's ex-wife had filed a court complaint alleging he was in her house without permission in violation of their divorce decree, leading the National Republican Congressional Committee to pull its support from the campaign.

NPR: Ex-SC Gov. Sanford Back In Political Office

For purposes of the recapture rule, the three year period starts with the first calendar year you make a payment qualifying as alimony under a decree of divorce or separate maintenance or a written separation agreement (do not start the clock if the payments were made under temporary support orders).

FORBES: Taxes From A To Z (2013): R Is For Recapture

Mr Cavener said Rachel began divorce proceedings the following March, with a decree nisi granted on 13 June 2012 - eight days after the Vegas wedding.

BBC: Garry Floodgate