estate-taxes
2 cases — ← All topics
| Case | Title | Lower Court | Docketed | Status | Flags | Tags | Question Presented |
|---|---|---|---|---|---|---|---|
| 23-571 | Madeleine Pickens v. United States | Ninth Circuit | 2023-11-28 | Denied | Amici (1) | 6324(a)(2) decedent-property estate-tax estate-taxes higley-v-commissioner iRS-authority personal-liability statutory-interpretation tax-lien trust-beneficiaries | Whether the limiting phrase in Section 6324(a)(2) applies to both the verbs 'receives' and 'has' |
| 23-436 | Vikki E. Paulson, et al. v. United States | Ninth Circuit | 2023-10-26 | Denied | beneficiaries estate-taxes government-collection internal-revenue-code irs personal-liability tax-lien transferee-liability transferees trustees | Does 26 U.S.C. § 6324(a)(2) allow the Government to impose personal liability on transferees, trustees or beneficiaries who receive property from the … |