Paulson v. United States
Certiorari Denied
Petition for certiorari denied on March 4, 2024.
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.
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 7, 2023Motion to extend the time to file a response from November 27, 2023 to December 27, 2023, submitted to The Clerk.
Nov 8, 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.
Mar 4, 2024Petition DENIED.
Recommended Citation: Paulson v. United States, SCOTUSblog, https://www.scotusblog.com/cases/paulson-v-united-states/