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Connelly v. Internal Revenue Service

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Pending petition
Docket No. Op. Below Argument Opinion Vote Author Term
23-146 8th Cir. TBD TBD TBD TBD TBD

Issue: 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.

SCOTUSblog Coverage

DateProceedings and Orders (key to color coding)
Aug 15 2023Petition for a writ of certiorari filed. (Response due September 15, 2023)
Sep 07 2023Motion to extend the time to file a response from September 15, 2023 to October 16, 2023, submitted to The Clerk.
Sep 11 2023Motion to extend the time to file a response is granted and the time is extended to and including October 16, 2023.
Sep 29 2023Motion to extend the time to file a response from October 16, 2023 to October 30, 2023, submitted to The Clerk.
Oct 02 2023Motion to extend the time to file a response is granted and the time is further extended to and including October 30, 2023.