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1 result for “Thomas A. Connelly, as Executor of the Estate of Michael P. Connelly, Sr.”

Case Title Lower Court Docketed Status Tags Question Presented
23-146 Thomas A. Connelly, as Executor of the Estate of Michael P. Connelly, Sr. v. United States Eighth Circuit 2023-08-16 Judgment Issued closely-held-corporation closely-held-corporations corporate-asset corporate-assets estate-tax federal-estate-tax life-insurance shareholder-redemption tax-valuation valuation 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 …