Pickens v. United States
Petition for certiorari denied on March 4, 2024
Issue: Whether under 26 U.S.C. § 6324(a)(2), which imposes personal liability for unpaid estate taxes on any person "who receives, or has on the date of the decedent"s death, [non-probate] property included in the gross estate," the limiting phrase "on the date of the decedent"s death," applies to both the verbs "receives" and "has."
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| Date | Proceedings and Orders |
|---|---|
| 10/05/2023 | Application (23A311) to extend the time to file a petition for a writ of certiorari from October 23, 2023 to November 22, 2023, submitted to Justice Kagan. |
| 10/10/2023 | Application (23A311) granted by Justice Kagan extending the time to file until November 22, 2023. |
| 11/22/2023 | Petition for a writ of certiorari filed. (Response due December 28, 2023) |
| 12/19/2023 | Brief amicus curiae of National Taxpayers Union Foundation filed. |
| 12/20/2023 | Motion to extend the time to file a response from December 28, 2023 to January 29, 2024, submitted to The Clerk. |
| 12/21/2023 | Motion to extend the time to file a response is granted and the time is extended to and including January 29, 2024. |
| 01/29/2024 | Brief of respondent United States in opposition filed. VIDED. |
| 02/13/2024 | Reply of petitioner Madeleine Pickens filed. (Distributed) |
| 02/14/2024 | DISTRIBUTED for Conference of 3/1/2024. |
| 03/04/2024 | Petition DENIED. |