Shapiro: Palimony and the Estate Tax
Wendy C. Gerzog
University of Baltimore - School of Law
May 23, 2011
Tax Notes, Vol. 131, No. 8, 2011
In Estate of Shapiro, the Ninth Circuit held that an individual had a valid palimony claim under Nevada state law. However, the issue was whether the decedent’s estate qualified for a deduction for that claim under federal estate tax law.
Number of Pages in PDF File: 3
Keywords: palimony, estate tax, deduction, claim against the estate, Shapiro
JEL Classification: H20, H24, H29, K34Accepted Paper Series
Date posted: May 24, 2011
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