Nathan Palmer

Nathan Palmer is a partner at Racine Olson in Pocatello, Idaho. Nathan practices in business planning and disputes, trusts, wills, estate planning, Medicaid planning for long-term care, probate, and tax planning and disputes. He advises individuals and entities on tax and business issues and assists charitable organizations with obtaining tax-exempt status from the IRS. His work combines forward-looking planning with courtroom experience when disputes arise.

Nathan earned a B.S. in Economics from the University of Utah in 2008 and a J.D., cum laude, from the William S. Boyd School of Law at the University of Nevada, Las Vegas in 2012. He then earned an LL.M. in Taxation from the University of Florida Levin College of Law in 2013. This advanced tax education supports detailed estate, business, and tax planning for individuals and organizations.

Nathan has litigation experience that includes cases in federal and state courts involving complex probate disputes, business matters, and civil rights litigation. He uses that courtroom perspective when helping clients plan for long-term objectives, structure business arrangements, resolve tax issues, or prepare estate plans. He is licensed in Idaho and Utah, admitted before the United States Tax Court, and certified to work with veterans’ matters, broadening the settings in which he can assist clients.

Nathan Palmer also provides volunteer legal services through the Veterans Legal Clinic and CASA Guardian Ad Litem program and has served on the Bannock County Board of Community Guardians. He has presented educational programs on estate planning, trusts, probate, and related topics. His practice combines tax knowledge, litigation experience, and estate and business planning, helping clients address both immediate legal questions and longer-term financial, family, and organizational goals.

Law Office Affiliations

• Partner, Racine Olson
• Member, Idaho State Bar
• Member, Utah State Bar
• Volunteer, Veteran’s Legal Clinic
• Member, American Bar Association, Section of Taxation
• Member, Idaho State Bar, Taxation, Probate and Trust Law Section
• Member, Utah State Bar, Section of Taxation
• Member, Portneuf Chapter of the American Inns of Court
• Member, Bannock County Board of Community Guardians
• Volunteer, CASA Guardian Ad Litem program
• Member, Trust and Estate Professionals of Idaho, Inc. (TEPI)
• Member, National Care Planning Council

Licensed State

• Idaho
• Utah

Education

• Fredric G. Levin College of Law
  Master of Laws (LLM)
• William S. Boyd School of Law
  Juris Doctor (JD)
• University of Utah
  Bachelor of Science (BS)

Awards & Badges