Connelly v. Internal Revenue Service
| Docket No. | Op. Below | Argument | Opinion | Vote | Author | Term |
|---|---|---|---|---|---|---|
| 23-146 | 8th Cir. |
Mar 27, 2024 |
Jun 6, 2024 | 9-0 | Thomas | OT 2023 |
Holding: A corporation’s contractual obligation to redeem shares is not necessarily a liability that reduces a corporation’s value for purposes of the federal estate tax.
Judgment: Affirmed, 9-0, in an opinion by Justice Thomas on June 6, 2024.
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| Date | Proceedings and Orders |
|---|---|
| Aug 15 2023 | Petition for a writ of certiorari filed. (Response due September 15, 2023) |
| Sep 07 2023 | Motion to extend the time to file a response from September 15, 2023 to October 16, 2023, submitted to The Clerk. |
| Sep 11 2023 | Motion to extend the time to file a response is granted and the time is extended to and including October 16, 2023. |
| Sep 29 2023 | Motion to extend the time to file a response from October 16, 2023 to October 30, 2023, submitted to The Clerk. |
| Oct 02 2023 | Motion to extend the time to file a response is granted and the time is further extended to and including October 30, 2023. |
| Oct 30 2023 | Brief of respondent Internal Revenue Service in opposition filed. |
| Nov 14 2023 | DISTRIBUTED for Conference of 12/1/2023. |
| Nov 14 2023 | Reply of petitioner Thomas Connelly filed. (Distributed) |
| Dec 01 2023 | Rescheduled. |
| Dec 01 2023 | DISTRIBUTED for Conference of 12/8/2023. |
| Dec 13 2023 | Petition GRANTED. |
| Jan 24 2024 | Brief of petitioner Thomas Connelly filed. |
| Jan 24 2024 | Joint appendix filed. (Statement of costs filed) |
| Jan 29 2024 | SET FOR ARGUMENT on Wednesday, March 27, 2024. |
| Jan 31 2024 | Record requested from the United States Court of Appeals for the Eighth Circuit. |
| Jan 31 2024 | Brief amici curiae of Chamber of Commerce of the United States of America, et al. filed. |
| Feb 07 2024 | Record received from the United States Court of Appeals for the Eighth Circuit (1 box) and available with the Clerk. |
| Feb 14 2024 | CIRCULATED |
| Feb 23 2024 | Brief of respondent United States filed. (Distributed) |
| Feb 27 2024 | Brief amicus curiae of Adam Chodorow filed. (Distributed) |
| Feb 28 2024 | Brief amicus curiae of Brant Hellwig filed. (Distributed) |
| Mar 15 2024 | Reply of petitioner Thomas Connelly filed. (Distributed) |
| Mar 27 2024 | Argued. For petitioner: Kannon K. Shanmugam, Washington, D. C. For respondent: Yaira Dubin, Assistant to the Solicitor General, Department of Justice, Washington, D. C |
| Jun 06 2024 | Adjudged to be AFFIRMED. Thomas, J., delivered the opinion for a unanimous Court. |
| Jul 08 2024 | Judgment Issued. |
