For this project, your research support must include a reference to the Internal Revenue Code and also

at least two court cases and AT LEAST ONE ruling $($Revenue Ruling or letter ruling$)$ that are relevant to

your facts and conclusion. You may include additional support $($rulings$,$ cases, etc.$)$ however, you must

include a reference to an IRC section and relevant court cases AND ruling in your support for your

conclusion. You should consider both the filing status and personal and dependency exemptions issues

involved

During $2011,$ Harold Hartman lived with $($in his $1$bedroom house$)$ and supported Susan Hunter, an unrelated $19-$ year$-$old woman to whom he is not married. Susan$$s only income was $$3,600$ from waitressing jobs. Harold, a U$.$S$.$ citizen, lived with Susan for the entire year and was not married to anyone else during the year. Harold and Susan live in Mt$.$ Clemens, Michigan. Under Michigan state law, it is considered a misdemeanor for unmarried individuals to cohabit. Harold has come to you with questions regarding filing his tax return for $2011$During $2011,$ Harold Hartman lived with $($in his $1$bedroom house$)$ and supported Susan Hunter, an unrelated $19-$ year$-$old woman to whom he is not married. Susan$$s only income was $$3,600$ from waitressing jobs. Harold, a U$.$S$.$ citizen, lived with Susan for the entire year and was not married to anyone else during the year. Harold and Susan live in Mt$.$ Clemens, Michigan. Under Michigan state law, it is considered a misdemeanor for unmarried individuals to cohabit. Harold has come to you with questions regarding filing his tax return for $2011$