Wisconsin Supreme Court: Bank of America NA v. The Estate of Richard P. Nelson

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On October 8, 2026, the Wisconsin Supreme Court will hear oral arguments on Bank of America NA v. The Estate of Richard P. Nelson. Case Number 2023AP1549. This is a review of a decision by the Wisconsin Court of Appeals, District II (headquartered in Waukesha), which affirmed a Waukesha County Circuit Court order, Judge Michael P. Maxwell presiding, that directed the clerk of court to pay a surplus amount from an estate to the United States, as opposed to the Wisconsin Department of Revenue (DOR). Video courtesy: Wisconsin Court System