Estate Tax Deductions

Prof. Wendy Gerzog (Professor of Law, University of Baltimore School of Law) has recently posted her article entitled Big Bird Lays an Egg? on SSRN.

Here is the abstract of her article:

The estate of legendary puppeteer Jim Henson encountered some problems when it tried to deduct amounts paid to Henson’s estranged wife under a separation agreement as a claim against the estate.

Prof. Gerzog’s article also appears in 115 Tax Notes 385 (April 23, 2007).