That's where I was headed at first until I read that law site. And the IRS says the same thing at the very bottom of this chart (which I think is a copy from somewhere else) <a rel="nofollow" target="_blank" href="
https://apps.irs.gov/app/vita/content/globalmedia/table_2_dependency_exemption_relative_4012.pdf">ht...>
That being the case, I don't know why the law firm linked above thinks differently. I would probably change my answer to
@Hal_Al 's, unless someone can find a more authoritative statement.
