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University of Baltimore Law

2012

Taxation-Federal Estate and Gift

Deduction

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Boomer-Ang Eldercare: Deductible Claim?, Wendy G. Gerzog Jan 2012

Boomer-Ang Eldercare: Deductible Claim?, Wendy G. Gerzog

All Faculty Scholarship

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.

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