Estate tax deductibility of elder care services by family member

Wendy C. Gerzog (Professor of Law, University of Baltimore School of Law) recently published her article entitled Boomer-Ang Eldercare: Deductible Claim? which appears in Tax Notes, Vol. 134, No. 5, 2012.

In this article, Prof. 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.