foreign-trust

2 cases — ← All topics

Case Title Lower Court Docketed Status Flags Tags Question Presented
21-631 Emily S. Wilson, as Executrix of the Estate of Joseph A. Wilson, et al. v. United States Second Circuit 2021-10-29 Denied Response Waived administrative-law chevron-deference foreign-trust irs-policy irs-reporting statutory-interpretation tax-law tax-penalty Beginning in 1997, the Internal Revenue Service ("IRS") required the owners of foreign trusts to file an annual Form 3520, disclosing the trust's fina…
20-6639 Todd Anthony Aurit v. Colorado Colorado 2020-12-16 Denied IFP detention-authority foreign-estate foreign-person foreign-trust internal-revenue-code non-us-person tax-treaties tax-treaty taxpayer-relief-act 1. Whether the Court should resolve the following questions for which the higher state court denied last resort in this case: does the State of Colora…