4 Pages Posted: 6 Feb 2012
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: Suggested Citation
Gerzog, Wendy C., Boomer-Ang Eldercare: Deductible Claim? (February 5, 2012). Tax Notes, Vol. 134, No. 5, 2012. Available at SSRN: https://ssrn.com/abstract=1999746