closely-held-corporations

2 cases — ← All topics

Case Title Lower Court Docketed Status Flags 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 Amici (3)Relisted (2) 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 …
18-1207 In Re Twelve Grand Jury Subpoenas Ninth Circuit 2019-03-18 Denied Amici (1)Response RequestedResponse WaivedRelisted (3) 5th-amendment act-of-production-privilege business-entities business-records closely-held-businesses closely-held-corporations closely-held-entities corporate-privilege fifth-amendment limited-liability-companies self-incrimination subchapter-s-corporations subpoena-duces-tecum Should Braswell v. United States be limited or overturned?