About Nathan Palmer
Nathan Palmer LL.M. built his academic foundation with a Bachelor of Science from the University of Utah in 2008. He earned a J.D. from UNLV William S. Boyd School of Law in 2012 and returned to school for a Master of Laws, finishing an LL.M. at the Fredric G. Levin College of Law in 2013. The sequence is straightforward: undergraduate study, law school, then advanced legal training in tax law.
He is admitted to practice in Idaho and Utah and is also admitted to appear before the U.S. Tax Court. Those credentials shape the kinds of matters he handles. His bar admissions support both state-level estate and probate work and federal tax proceedings when disputes arise.
Palmer serves as a partner at Racine Olson. He works alongside litigators and transactional lawyers at the firm, advising individual and institutional clients. His role includes drafting estate plans, handling trust and probate administration, and representing clients in tax-related disputes. He represents clients before the U.S. Tax Court when tax controversies reach that forum.
Colleagues describe him as deliberate in analysis and steady in court. He is a member of a number of professional organizations that align with his practice areas. Those affiliations include the Trust and Estate Professionals of Idaho, the National Care Planning Council, and the Portneuf Chapter of the American Inns of Court. He also maintains memberships in the American Bar Association, the Idaho State Bar, and the Utah State Bar. These associations keep him connected to developments in estate planning, elder care planning, and tax practice.
His practice reflects that mix of civil and federal work. On one day he might review estate documents and advise on beneficiary designations. On another he might prepare filings for a tax controversy or consult on fiduciary income tax questions. The LL.M. credential informs his approach to tax issues and adds depth to work that overlaps trust and estate matters.
Outside of the office he participates in local bar activities and practice-focused groups that address elder care planning and fiduciary concerns. He has not been presented here as a frequent public commentator, but his association roster suggests active engagement in professional education and peer dialogue.
He practices at Racine Olson in Idaho and serves clients in matters that touch estate planning, trust administration, probate, and tax controversy, including representation before the U.S. Tax Court.
