trustees

2 cases — ← All topics

Case Title Lower Court Docketed Status Flags Tags Question Presented
25-4 Preston L. Marshall, Individually and as Co-Trustee of the Peroxisome Trust v. Stephen D. Cook, as Co-Trustee of The Marshall Heritage Foundation and Marshall Legacy Foundation Fifth Circuit 2025-07-01 Denied citizenship-requirement diversity-jurisdiction federal-courts real-party-controversy subject-matter-jurisdiction trustees Whether diversity jurisdiction may be created by having one diverse co-trustee bring the lawsuit strategically excluding all nondiverse co-trustees, o…
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 …