Ed has supported his stepdaughter, her husband, and their child since his wife's death 3 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 nished college. They live in another state and meet gross income filing requirements. Is Ed entitled to dependency exemptions for the 3 individuals? A partial lists of research sources is - Section 152 0 Regulation 1.152-2 - Desio Barbetti, 9 T.C. 1097 (1947)