Exemptions are applied to reduce gross income and derive adjusted gross income. Adjusted gross income is used to determine taxes owed. The tax table cannot be used to determine the number of exemptions.
No, that’s not how they did it in 1973. Look at the tax return! Look at the tables (btw, the link got changed when FreeRepublic converted it to a link. Change the — in the url to two dashes). There are separate tables based on the number of exemptions claimed. Table 3 it titled “Returns Claiming THREE Exemptions (and not itemizing).” If the Soetoros had only claimed their own two exemptions, they would have used Table 2.
Since Ann took Maya as an exemption on their Hawaiian return, it makes sense that they also took her on their federal return.
I don’t know who took Obama as an exemption. If his grandparents provided over half of his support, they could have claimed him, but, without their returns, we don’t know that for sure.
Okay, I see it. Soetoro tax returns ... 3 exemptions with Maya named on Federal return.
12 year-old Obama is dependent on someone else or a not-for-profit charitable organization under contract to provide family services.