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Question XIII

2006 Bar · Taxation · 2 sub-questions

Charlie, a widower, has two sons by his previous marriage. Charlie lives with Jane who is legally married to Mario. They have a child named Jill. The children are all minors and not gainfully employed.
(a)(a) How much personal exemption can Charlie claim? Explain.
(b)(b) How much additional exemption can Charlie claim? Explain.

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