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* OnlyCaresAboutInheritance: The patients at Dr. Balicek's cancer clinic were going to die anyway, but his treatment shortened their lives (and in one case, extended it despite loss of quality of life) so that their death dates would fall within a specific period. If they did, a loophole in tax law would be ''very favorable'' to their heirs. This trope applies to the family members who colluded with Balicek.
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People are dying of cancer, but it turns out the crime isn't ''that'' they're dying, it's ''when'' they're dying. An expiring tax law makes it advantageous for their heirs if they die in 2010 (the year the episode aired and is set). Investigation turns up lots of cases, but little hard evidence because no one will go on the record with the conspiracy. Until one of the beneficiaries ex-girlfriend agrees to testify. Which leads to it turning out that her testimony would be ripped to shreds because she would become the heir if her ex is found guilty. And ''then'' it comes out that she's carrying a baby conceived using her ex's egg, which gives them equal claim to motherhood, which the beneficiary ex uses to blackmail the pregnant ex into recanting.
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* BatmanGambit: How the plan Rubirosa devises to apply the JudgmentOfSolomon plays out: Cutter offers the two exes a deal that lets them both get something, but both lose something, and as expected they reject it. Enter the UpperClassTwit nephew.
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* BatmanGambit: How the plan Rubirosa devises to apply the JudgmentOfSolomon plays out: Cutter offers Amanda and Catherine, the two exes exes, a deal that lets them both get something, but both lose something, and as expected they reject it. Enter the UpperClassTwit nephew.nephew, Randy, who would be in charge of their baby.
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* HarmfulHealing: What the cancer clinic doctor is most guilty of. Part of the conspiracy was that patients sent to him were going to die anyway, but under him they would almost certainly die sooner.
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* HarmfulHealing: What Dr. Balicek, the cancer clinic doctor doctor, is most guilty of. Part of the conspiracy was that patients sent to him were going to die anyway, but under him they would almost certainly die sooner.sooner (and in one case have their suffering prolonged) so that the patients' death date qualifies for the loophole that benefits their heirs.
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* RippedFromTheHeadlines / TruthInTelevision: The [[https://www.fivecentnickel.com/death-and-no-taxes-the-2010-estate-tax-loophole/ 2010 Estate Tax Loophole]] was a real thing.
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* RippedFromTheHeadlines / TruthInTelevision: The [[https://www.fivecentnickel.com/death-and-no-taxes-the-2010-estate-tax-loophole/ 2010 Estate Tax Loophole]] was a real thing.thing.
* ShoutOut: To ''Film/{{Chinatown}}''. [=McCoy=] quotes the famous line, "She's my daughter! She's my sister! She's my daughter! My sister!"
* ShoutOut: To ''Film/{{Chinatown}}''. [=McCoy=] quotes the famous line, "She's my daughter! She's my sister! She's my daughter! My sister!"
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Directed by Creator/FredBerner
Written by Creator/WilliamNFordes & Creator/EdZuckerman
Written by Creator/WilliamNFordes & Creator/EdZuckerman
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* RippedFromTheHeadlines / TruthInTelevision: The [[https://www.fivecentnickel.com/death-and-no-taxes-the-2010-estate-tax-loophole/ 2010 Inheritance Tax Loophole]] was a real thing.
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* RippedFromTheHeadlines / TruthInTelevision: The [[https://www.fivecentnickel.com/death-and-no-taxes-the-2010-estate-tax-loophole/ 2010 Inheritance Estate Tax Loophole]] was a real thing.
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* PerpSweating: Lots of it, but unlike most ''L&O'' examples, none of it leads anywhere because every suspect has too much to lose by breaking. The one person who agrees to cooperate doesn't realize at first that she does, too.
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* PerpSweating: Lots of it, but unlike most ''L&O'' examples, none of it leads anywhere because every suspect has too much to lose by breaking. The one person who agrees to cooperate doesn't realize at first that she does, too.too.
* RippedFromTheHeadlines / TruthInTelevision: The [[https://www.fivecentnickel.com/death-and-no-taxes-the-2010-estate-tax-loophole/ 2010 Inheritance Tax Loophole]] was a real thing.
* RippedFromTheHeadlines / TruthInTelevision: The [[https://www.fivecentnickel.com/death-and-no-taxes-the-2010-estate-tax-loophole/ 2010 Inheritance Tax Loophole]] was a real thing.
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* DudeNotFunny: Van Buren's comment that maybe the investigation into the cancer clinic will turn up a better doctor for her.
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* BatmanGambit: How the plan Rubirosa devises to apply the JudgmentOfSolomon plays out: Cutter offers the two exes a deal that lets them both get something, but both lose something, and as expected they reject it. Enter the UpperClassTwit nephew.
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* HarmfulHealing: What the cancer clinic doctor is most guilty of. Part of the conspiracy was that patients sent to him were going to die anyway, but under him they would almost certainly die sooner.
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* JudgmentOfSolomon: Discussed by Jack, applied by Rubirosa to break the deadlock between the exes over an unborn baby. They threaten to give custody of the baby to a ne'er-do-well UpperClassTwit nephew who neither of them can stomach.
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* JudgmentOfSolomon: Discussed by Jack, applied by Rubirosa to break the deadlock between the exes over an unborn baby. They threaten to give custody of the baby to a ne'er-do-well UpperClassTwit nephew who neither of them can stomach.stomach.
* PerpSweating: Lots of it, but unlike most ''L&O'' examples, none of it leads anywhere because every suspect has too much to lose by breaking. The one person who agrees to cooperate doesn't realize at first that she does, too.
* PerpSweating: Lots of it, but unlike most ''L&O'' examples, none of it leads anywhere because every suspect has too much to lose by breaking. The one person who agrees to cooperate doesn't realize at first that she does, too.
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People are dying of cancer, but it turns out the crime isn't ''that'' they're dying, it's ''when'' they're dying. An expiring tax law makes it advantageous for their heirs if they die in 2010 (the year the episode aired and is set). Investigation turns up lots of cases, but little hard evidence because no one will go on the record with the conspiracy. Until one of the beneficiaries ex-girlfriend agrees to testify. Which leads to it turning out that her testimony would be ripped to shreds because she would become the heir if her ex is found guilty. And ''then'' it comes out that she's carrying a baby conceived using her ex's egg, which gives them equal claim to motherhood, which the beneficiary ex uses to blackmail the pregnant ex into recanting.
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* JudgmentOfSolomon: Discussed by Jack, applied by Rubirosa to break the deadlock between the exes over an unborn baby.
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* JudgmentOfSolomon: Discussed by Jack, applied by Rubirosa to break the deadlock between the exes over an unborn baby. They threaten to give custody of the baby to a ne'er-do-well UpperClassTwit nephew who neither of them can stomach.
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* JudgementOfSolomon: Discussed by Jack, applied by Rubirosa to break the deadlock between the exes over an unborn baby.
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* JudgementOfSolomon: JudgmentOfSolomon: Discussed by Jack, applied by Rubirosa to break the deadlock between the exes over an unborn baby.
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* JudgementOfSolomon: Discussed by Jack, applied by Rubirosa to break the deadlock between the exes over an unborn baby.
* JudgementOfSolomon: Discussed by Jack, applied by Rubirosa to break the deadlock between the exes over an unborn baby.