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UNITED STATES v. PAULSON

No. 21-55197, No. 21-55230.

68 F.4th 528 (2023)

UNITED STATES of America, Plaintiff-Appellant, v. James D. PAULSON, individually; and as statutory executor of the Estate of Allen E. Paulson; Vikki E. Paulson, individually; and as statutory executor of the Estate of Allen E. Paulson; and as Co-Trustee of the Allen E. Paulson Living Trust; Crystal Christensen, individually; and as statutory executor of the Estate of Allen E. Paulson; and as Co-Trustee of the Allen E. Paulson Living Trust; Madeleine Pickens, individually; and as statutory executor of the Estate of Allen E. Paulson; and as Trustee of the Marital Trust created under the Allen E. Paulson Living Trust; and as Trustee of the Madeleine Anne Paulson Separate Property Trust, Defendants-Appellees. United States of America, Plaintiff-Appellee, v. John Michael Paulson, individually; and as Executor of the Estate of Allen E. Paulson; James D. Paulson, individually; and as statutory executor of the Estate of Allen E. Paulson, Madeleine Pickens, individually; and as statutory executor of the Estate of Allen E. Paulson; and as Trustee of the Marital Trust created under the Allen E. Paulson Living Trust; and as Trustee of the Madeleine Anne Paulson Separate Property Trust, Defendants, and Vikki E. Paulson, individually; and as statutory executor of the Estate of Allen E. Paulson; and as Co-Trustee of the Allen E. Paulson Living Trust; Crystal Christensen, individually; and as statutory executor of the Estate of Allen E. Paulson; and as Co-Trustee of the Allen E. Paulson Living Trust, Defendants-Appellants.

United States Court of Appeals, Ninth Circuit.

Filed May 17, 2023.

Attorney(s) appearing for the Case

Lauren E. Hume (argued), Joan I. Oppenheimer , and Ivan C. Dale , Attorneys; David A. Hubbert , Acting Assistant Attorney General; Tax Division, United States Department of Justice; Washington, D.C.; Randy S. Grossman , Acting United States Attorney; Office of the United States Attorney; Washington, D.C.; for Plaintiff-Appellant/Cross-Appellee.

Glen A. Stankee (argued), Akerman LLP, Fort Lauderdale, Florida; Katherine E. Giddings , Akerman LLP, Tallahassee, Florida; Donald N. David , Akerman LLP, New York, New York; Joshua R. Mandell , Akerman LLP, Los Angeles, California; Lisa M. Coyle , Blank Rome LLP, New York, New York; for Defendant-Appellee Madeleine Pickens.

John C. Maloney Jr. (argued), Zuber Lawler LLP, New York, New York, for Defendants-Appellees/Cross-Appellants Vikki E. Paulson and Crystal Christensen.

James D. Paulson, Woodland Hills, California, pro se, Defendant-Appellant.

Dissent by Judge Ikuta.

OPINION

Allen Paulson died with an estate valued at nearly $200 million, with most of his assets placed in a living trust. But years later more than $10 million in estate taxes, interest, and penalties remained unpaid. The United States of America (the United States or the government) sued several of Paulson's heirs...

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