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“No Good Deed Goes Unpunished” : Non-Marital Relationships and Qualifying Dependents

Sharp v. Comm’r, T.C. Memo. 2017‑208, 2017 WL 4973234 (2017)   (a) Facts:    A woman lived with a man in California.  The couple was not married.  The man had a child by a prior relationship, and the child had two minor children.  The man was, therefore, the children’s biological grandfather.…

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