| 23-571 |
Madeleine Pickens v. United States |
Ninth Circuit |
2023-11-28 |
Denied |
Amici (1) |
6324(a)(2) decedent-property estate-tax estate-taxes higley-v-commissioner iRS-authority personal-liability statutory-interpretation tax-lien trust-beneficiaries |
When an individual passes away, the executor of his estate must pay estate taxes. If the executor fails to pay, the Internal Revenue Service may enfor… |
| 23-146 |
Thomas A. Connelly, as Executor of the Estate of Michael P. Connelly, Sr. v. United States |
Eighth Circuit |
2023-08-16 |
Judgment Issued |
Amici (3)Relisted (2) |
closely-held-corporation closely-held-corporations corporate-asset corporate-assets estate-tax federal-estate-tax life-insurance shareholder-redemption tax-valuation valuation |
Whether the proceeds of a life-insurance policy taken out by a closely held corporation on a shareholder in order to facilitate the redemption of the … |
| 20-501 |
M. Christine Shaffer, as Executrix of the Estate of Adelaide Chuckrow v. Geoffrey E. Snyder, Commissioner, Massachusetts Department of Revenue |
Massachusetts |
2020-10-16 |
Denied |
Response Waived |
due-process estate-tax income-interest marital-deduction predeceased-spouse trust |
1. Can a state impose an estate tax on the termination of an income interest in a trust solely on the basis that a federal election to qualify such tr… |
| 19-1460 |
Jan Major Mengedoht, Individually, and as Executor of the Carl A. Mengedoht Estate and as Trustee of the H C J Holdings Trust - Carl A. Mengedoht - H C J Holdings Trust v. United States |
Eighth Circuit |
2020-07-07 |
Denied |
Response Waived |
administrative-record assessment assessment-authority civil-procedure-jurisdiction conveyance estate-tax estate-tax-lien lien property-conveyance small-business-self-employed subject-matter-jurisdiction treasury-delegation |
1. May a federal court exercise subject matter jurisdiction in an action to "reduce to
judgment " an asserted estate tax lien case where exhibits in t… |
| 18-241 |
Paminder S. Parmar, Individually and as Executor of the Estate of Surinder K. Parmar, et al. v. Lisa Madigan, Attorney General of Illinois, et al. |
Illinois |
2018-08-24 |
Denied |
|
constitutional-challenge due-process estate-tax jurisdiction post-deprivation-remedy retroactive-application retroactivity sovereign-immunity statutory-interpretation tax-refund |
This Court held in Reich v. Collins, 513 U.S. 106, 108 (1994) that "due process requires a 'clear and certain' remedy for taxes collected in violation… |