01/31/2013 07:00:00 PM EST
Estate Denied Deduction for Settlement Payment to Caregiver
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Taxation Articles on Martindale.com
In Estate of Sylvia E. Bates (2012), the Tax Court rejected an estate’s attempt to deduct a settlement payment to the decedent’s caregiver as an estate administration expense on the estate tax return. In a trust prepared by the decedent, she
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