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Pickens v. United States

Pending petition

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Docket No. Op. Below Argument Opinion Vote Author Term
23-571 9th Cir. TBD TBD TBD TBD TBD

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."

SCOTUSblog Coverage

DateProceedings and Orders (key to color coding)
Oct 05 2023Application (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 2023Application (23A311) granted by Justice Kagan extending the time to file until November 22, 2023.
Nov 22 2023Petition for a writ of certiorari filed. (Response due December 28, 2023)
Dec 19 2023Brief amicus curiae of National Taxpayers Union Foundation filed.
Dec 20 2023Motion to extend the time to file a response from December 28, 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 extended to and including January 29, 2024.
Jan 29 2024Brief of respondent United States in opposition filed. VIDED.
Feb 13 2024Reply of petitioner Madeleine Pickens filed. (Distributed)
Feb 14 2024DISTRIBUTED for Conference of 3/1/2024.