trust-beneficiaries

1 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'