Article on Estate of Shapiro

Wendy C. Gerzog (Professor of Law, University of Baltimore School of Law) recently published her article entitled Shapiro: Palimony and the Estate Tax, Tax Notes, Vol. 131 (2011). The abstract available on SSRN is below:

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.