Ed provides all the support for his stepdaughter, her
husband, and their child since his wife’s death three years ago. Ed promised
his late wife char he would support her daughter from a former marriage and her
daughter ‘s husband until they both finished college. They live in another
state, and have no gross income. Which of the three individuals can Ed claim as
dependents?
A partial list of research sources is
• Sec. 152
• Reg. Sec. 1.152 -2
• Desio Barbetti, 9 T.C. 1097 (1947 )
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