Ed has supported his stepdaughter, her husband, and their child since his wife’s death three years ago. Ed promised his late wife that 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 meet gross income filing requirements. Is Ed entitled to dependency exemptions for the three individuals?

A partial list of research sources is

•             Sec. 152

•             Reg. Sec. 1.152-2

•             Desio Barbetti, 9 T.C. 1097 (1947)