Shapiro: Palimony and the Estate Tax

3 Pages Posted: 24 May 2011

See all articles by Wendy C. Gerzog

Wendy C. Gerzog

University of Baltimore - School of Law

Date Written: May 23, 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.

Keywords: palimony, estate tax, deduction, claim against the estate, Shapiro

JEL Classification: H20, H24, H29, K34

Suggested Citation

Gerzog, Wendy C., Shapiro: Palimony and the Estate Tax (May 23, 2011). Tax Notes, Vol. 131, No. 8, 2011. Available at SSRN:

Wendy C. Gerzog (Contact Author)

University of Baltimore - School of Law ( email )

1420 N. Charles Street
Baltimore, MD 21218
United States
410-837-4522 (Phone)

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