Gerzog: Palimony and the Estate Tax

Wendy C. Gerzog (Baltimore) has posted Shapiro: Palimony and the Estate Tax, 131 Tax Notes 859 (May 23, 2011), on SSRN. Here is the abstract:

In Estate of Shapiro [v. Commissioner, No. 08-17491 (9th Cir. Feb. 22, 2011)], 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.