Boomer-Ang Eldercare: Deductible Claim?
Wendy C. Gerzog
University of Baltimore - School of Law
February 5, 2012
Tax Notes, Vol. 134, No. 5, 2012
In this article, Gerzog discusses Estate of Olivo, in which the Tax Court determined the deductibility under section 2053 of a claim against the decedent’s estate for eldercare services provided by a family member.
Number of Pages in PDF File: 4
Keywords: estate tax, eldercare, deduction, section 2053, claim against the estate, Olivo, bequest, oral contract
JEL Classification: H20, H24, H29, I00, I10, J14, K10, K19, K32, K34
Date posted: February 6, 2012
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