section-6324
1 cases — ← All topics
| Case | Title | Lower Court | Docketed | Status | Flags | Tags | Question Presented |
|---|---|---|---|---|---|---|---|
| 23A311 | Madeleine Pickens v. United States | Ninth Circuit | 2023-10-10 | Presumed Complete | estate-tax-liability last-antecedent-canon personal-liability section-6324 statutory-interpretation trust-beneficiary | Whether 26 U.S.C. § 6324(a)(2) imposes personal liability for unpaid estate taxes on individuals who receive estate property at any time after the dec… |