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Unformatted text preview: Now when it comes to Ed and his situation he does not live with this stepdaughter or the stepdaughter’s family. For them to qualify as Ed’s dependents the stepdaughter and her family must be related to Ed. When it comes to stepchildren it is listed in Sec. 152-2 as relatives. It also says in Reg. Section 1.152 addresses that a relationship once existing will not terminate by divorce or death of a loved one. With is in mind the stepdaughter meets the relationship test. In the matter of the stepdaughter’s spouse he is not related to Ed, when it comes to step-son-in-laws the Tax Court in Desio Barbetti under the term “grandchildren” it does not count step-grandchildren and neither stepchild and son-in-law covers stepson-in-law. With is in mind and going by current laws the child can be a dependent....
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- Spring '06
- person, dependency exemptions