| Docket No. | Op. Below | Argument | Opinion | Vote | Author | Term |
|---|---|---|---|---|---|---|
| 23-571 | 9th Cir. | N/A | N/A | N/A | N/A | OT 2023 |
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."
| Date | Proceedings and Orders |
|---|---|
| Oct 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. |
| Oct 10 2023 | Application (23A311) granted by Justice Kagan extending the time to file until November 22, 2023. |
| Nov 22 2023 | Petition for a writ of certiorari filed. (Response due December 28, 2023) |
| Dec 19 2023 | Brief amicus curiae of National Taxpayers Union Foundation filed. |
| Dec 20 2023 | Motion to extend the time to file a response from December 28, 2023 to January 29, 2024, submitted to The Clerk. |
| Dec 21 2023 | Motion to extend the time to file a response is granted and the time is extended to and including January 29, 2024. |
| Jan 29 2024 | Brief of respondent United States in opposition filed. VIDED. |
| Feb 13 2024 | Reply of petitioner Madeleine Pickens filed. (Distributed) |
| Feb 14 2024 | DISTRIBUTED for Conference of 3/1/2024. |
| Mar 04 2024 | Petition DENIED. |
