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Paulson v. United States

Petition for certiorari denied on March 4, 2024

Docket No. Op. Below Argument Opinion Vote Author Term
23-436 9th Cir. N/A N/A N/A N/A OT 2023

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.

SCOTUSblog Coverage

DateProceedings and Orders (key to color coding)
10/23/2023Petition for a writ of certiorari filed. (Response due November 27, 2023)
10/26/2023Letter of Vikki E. Paulson , et al. submitted.
11/07/2023Motion to extend the time to file a response from November 27, 2023 to December 27, 2023, submitted to The Clerk.
11/08/2023Motion to extend the time to file a response is granted and the time is extended to and including December 27, 2023.
12/20/2023Motion to extend the time to file a response from December 27, 2023 to January 29, 2024, submitted to The Clerk.
12/21/2023Motion to extend the time to file a response is granted and the time is further extended to and including January 29, 2024.
01/29/2024Brief of respondent United States in opposition filed. VIDED.
02/12/2024Reply of petitioners Vikki E. Paulson, et al. filed. (Distributed)
02/14/2024DISTRIBUTED for Conference of 3/1/2024.
03/04/2024Petition DENIED.