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Step Kids Remain Step Kids After Divorce

Step Kids Remain Step Kids After Divorce

Therefore, petitioner’s divorce did not terminate his stepparent-stepchild relationships with B.E. and H.A. Accordingly, they are petitioner’s stepchildren, thus satisfying the relationship test. We therefore hold that B.E. and H.A. are petitioner’s qualifying children for purposes of the dependency exemption deductions for 2011.

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Over and over again courts have said that there is nothing sinister in so arranging one’s affairs as to keep taxes as low as possible. Everybody does so, rich or poor; and all do right, for nobody owes any public duty to pay more than the law demands: taxes are enforced exactions, not voluntary contributions. To demand more in the name of morals is mere cant.