Connelly v. Internal Revenue Service, No. 23-146 [Arg: 3.27.2024]
Supreme Court of the United States
English - March 28, 2024 15:12 - 53 minutes - 24.6 MB - ★★★★★ - 2 ratingsPolitics News justice supreme court usa united states docket Homepage Download Apple Podcasts Google Podcasts Overcast Castro Pocket Casts RSS feed
Previous Episode: Erlinger v. U.S., No. 23-370 [Arg: 3.27.2024]
Next Episode: Snyder v. U.S., No. 23-108 [Arg: 4.15.2024]
QUESTION PRESENTED:
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 shareholder’s stock should be considered a corporate asset when calculating the value of the shareholder’s shares for purposes of the federal estate tax.