Connelly v. United States

Supreme Court of the United States · March 27, 2024

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Case called and counsel identified

Presentation

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Chief Justice called case No. 23146, Connolly v. United States, and recognized counsel for the petitioner as "Mister Shamigan."

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Oral arguments in Connolly v. United States addressed whether life‑insurance proceeds used to fund a contractual buy‑sell redemption should be counted in the corporate net worth for federal estate tax valuation of a decedents shares.

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Transcript

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