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You need to show me a birth and death certificate for that to be a corpse.
And then she gets a child credit in her taxes.
Unrelated fun fact on child tax credits: There is a section of the internal revenue code that states if your child has been kidnapped, you can still claim the dependent.
This means that at some point in time, somebody lost a child, and their priority was maintaining that sweet, sweet credit to the point that they went to court to argue the matter.
Edit: It's in Internal Revenue Code section 152
(6)Treatment of missing children (A)In general Solely for the purposes referred to in subparagraph (B), a child of the taxpayer— (i)who is presumed by law enforcement authorities to have been kidnapped by someone who is not a member of the family of such child or the taxpayer, and (ii)who had, for the taxable year in which the kidnapping occurred, the same principal place of abode as the taxpayer for more than one-half of the portion of such year before the date of the kidnapping, shall be treated as meeting the requirement of subsection (c)(1)(B) with respect to a taxpayer for all taxable years ending during the period that the child is kidnapped.
I don't think that is how it happened. It probably happened with all the bullshit that goes down with divorce.
It says in there kidnapped by somebody who is not a family matter, so that's probably not the origin.
Unfortunately, I don't have access to legal citators anymore, so I don't think I've got the resources to find the true origins. I haven't thought about this in years, and now I'm super curious.