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Family Law

2011

Deduction

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Shapiro: Palimony And The Estate Tax, Wendy G. Gerzog May 2011

Shapiro: Palimony And The Estate Tax, Wendy G. Gerzog

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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.