Shapiro: Palimony and the Estate Tax

Abstract

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