This year, Frank lived with and supported Daisy, an unrelated 20 year old woman to whom he was not married. Frank lives in a state that has a statue that make cohabitation a misdemeanor for a man and a woman who are not married to each other.

May Frank claim Daisy as a dependent, assuming that he meets all of the applicable tests to claim the exemption?

Could Frank and Daisy move to another state?

Partial list of research aids: 152(f)(3). John T. Untermann, 38 T.C. 93 (1962).