federal-estate-tax
1 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 … |