Boomer-Ang Eldercare: Deductible Claim?

4 Pages Posted: 6 Feb 2012

See all articles by Wendy C. Gerzog

Wendy C. Gerzog

University of Baltimore - School of Law

Date Written: February 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.

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

Suggested Citation

Gerzog, Wendy C., Boomer-Ang Eldercare: Deductible Claim? (February 5, 2012). Tax Notes, Vol. 134, No. 5, 2012, 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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