“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.