dependent, n.

1. One who relies on another for support; one not able to exist or sustain oneself without the power or aid of someone else.

lawful dependent.

1. One who receives an allowance or benefits from the public, such as social security. [Cases: Social Security and Public Welfare 4.10. C.J.S. Social Security and Public Welfare ¡ì¡ì 11, 18.]

2. One who qualifies to receive a benefit from private funds as determined within the terms of the laws governing the distribution.

legal dependent. A person who is dependent according to the law; a person who derives principal support from another and usu. may invoke laws to enforce that support.

partial dependent. Workers’ compensation. A person whose partial reliance on an employee covered under workers’-compensation law for support entitles him or her to receive death benefits if the employee is killed on the job. [Cases: Workers’ Compensation 414¨C415. C.J.S. Workmen’s Compensation ¡ì 253.]

2. Tax. A relative, such as a child or parent, for whom a taxpayer may claim a personal exemption if the taxpayer provides more than half of the person’s support during the taxable year. [Cases: Internal Revenue 3294; Taxation 1031.

1. C.J.S. Internal Revenue ¡ì¡ì 330, 335; Taxation ¡ì 1738¨C1739.] ¡ª dependent, adj.

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