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Paulson v. United States

Pending petition

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Docket No. Op. Below Argument Opinion Vote Author Term
23-436 9th Cir. TBD TBD TBD TBD TBD

Issue: Whether 26 U.S.C. § 6324(a)(2) allows the government to impose personal liability on transferees, trustees, or beneficiaries who receive property from the decedent’s estate only at the time of decedent’s death, or instead allows the imposition of personal liability for estate taxes on persons who receive estate property at any time after the decedent’s death and in amounts which could potentially exceed the current value of the property received.

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DateProceedings and Orders (key to color coding)
Oct 23 2023Petition for a writ of certiorari filed. (Response due November 27, 2023)
Oct 26 2023Letter of Vikki E. Paulson , et al. submitted.
Nov 07 2023Motion to extend the time to file a response from November 27, 2023 to December 27, 2023, submitted to The Clerk.
Nov 08 2023Motion to extend the time to file a response is granted and the time is extended to and including December 27, 2023.
Dec 20 2023Motion to extend the time to file a response from December 27, 2023 to January 29, 2024, submitted to The Clerk.
Dec 21 2023Motion to extend the time to file a response is granted and the time is further extended to and including January 29, 2024.
Jan 29 2024Brief of respondent United States in opposition filed. VIDED.
Feb 12 2024Reply of petitioners Vikki E. Paulson, et al. filed. (Distributed)
Feb 14 2024DISTRIBUTED for Conference of 3/1/2024.