3 Pages Posted: 24 May 2011
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: Suggested Citation
Gerzog, Wendy C., Shapiro: Palimony and the Estate Tax (May 23, 2011). Tax Notes, Vol. 131, No. 8, 2011. Available at SSRN: https://ssrn.com/abstract=1850363