Claiming as a Dependent

(Forgive me, this is not a question about the Adoption Tax Credit specifically, but related.) BACKGROUND: We started the process of adopting an infant girl from another country in 2002. She was placed with us in September 2002, was a resident of our household during that time and had her resident alien card. The adoption was finalized in the State court in 2003. She received her social security number in 2003. BIG QUESTION: Can she be claimed (by filing an amended 2002 return) as a depended for 2002? I have heard different things from different people, even different parents of adoptees have filed differently. Following the IRS's flowcharts, it appears she does *not* qualify as a dependent because she eithe did not live in our household 1/2 the year OR we didn't provide half her support. On the other hand, a helpful gentlemen at the IRS I spoke with on the phone flipped through regulations and came to the opposite conclusion. What are people's experiences with this? We can't be the only ones with these circumstances! Nor the only ones so confused. Great forum. Thanks in advance!