personal-liability

7 cases — ← All topics

Case Title Lower Court Docketed Status Flags Tags Question Presented
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…
23-436 Vikki E. Paulson, et al. v. United States Ninth Circuit 2023-10-26 Denied beneficiaries estate-taxes government-collection internal-revenue-code irs personal-liability tax-lien transferee-liability transferees trustees Does 26 U.S.C. § 6324(a)(2) allow the Government to impose personal liability on transferees, trustees or beneficiaries who receive property from the …
23A311 Madeleine Pickens v. United States Ninth Circuit 2023-10-10 Presumed Complete estate-tax-liability last-antecedent-canon personal-liability section-6324 statutory-interpretation trust-beneficiary Whether Section 6324(a)(2) of the Internal Revenue Code imposes personal liability for unpaid estate taxes on individuals who received estate property…
19-1108 DeRay Mckesson v. John Doe Fifth Circuit 2020-03-10 GVR Amici (6)Response RequestedResponse WaivedRelisted (5) civil-rights demonstration-law due-process first-amendment free-speech naacp-v-claiborne-hardware negligence negligence-action personal-liability protest protest-demonstration protest-liability standing tort-liability Do the First Amendment and this Court's decision in NAACP v. Claiborne Hardware Co., 458 U.S. 886 (1982), foreclose a state law negligence action maki…
18-1446 Lettie Sexton, ex rel. Appalachian Regional Healthcare, Inc. v. Kentucky Cabinet for Health and Family Services, et al. Kentucky 2019-05-20 Denied Response RequestedResponse WaivedRelisted (2) beneficiary-rights due-process fair-hearing federal-regulations medicaid medicaid-benefits medicaid-program medical-coverage personal-liability standing state-agency statutory-interpretation statutory-right Whether 42 U.S.C. § 1396a(a)(3) requires a state participating in the Medicaid program to provide a "fair hearing" to a beneficiary when coverage of h…
18-1184 Charles Kinney v. Michele R. Clark California 2019-03-13 Denied 11-usc-524 bankruptcy-law bankruptcy-law-violation chapter-7 civil-procedure civil-rights civil-rights-violation constitutional-rights discharge-of-debt discharged-debt due-process judicial-misconduct personal-liability unconstitutional-vagueness vexatious-litigant vexatious-litigant-law State court judges and justices continue to ignore bankruptcy law [11 U.S.C. Sec. 524(a)(1)] which "voids" any order by any court that implies that a …
18-1095 Charles G. Kinney v. Frances Rothschild, et al. Ninth Circuit 2019-02-22 Denied attorney-fees bankruptcy bankruptcy-code-discharge-injunction bankruptcy-discharge bosse bosse-v-oklahoma constitutional-rights court-judgment creditor-rights discharged-debtor judicial-procedure personal-liability rooker-feldman rooker-feldman-doctrine unsecured-creditor It is rare for a federal statute to say it "voids" a court judgment, but that is exactly what 11 U.S.C. Sec. 524(a)(1) does. If that decision determin…