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 |
|---|---|
| 08/15/2023 | Petition for a writ of certiorari filed. (Response due September 15, 2023) |
| 09/07/2023 | Motion to extend the time to file a response from September 15, 2023 to October 16, 2023, submitted to The Clerk. |
| 09/11/2023 | Motion to extend the time to file a response is granted and the time is extended to and including October 16, 2023. |
| 09/29/2023 | Motion to extend the time to file a response from October 16, 2023 to October 30, 2023, submitted to The Clerk. |
| 10/02/2023 | Motion to extend the time to file a response is granted and the time is further extended to and including October 30, 2023. |
| 10/30/2023 | Brief of respondent Internal Revenue Service in opposition filed. |
| 11/14/2023 | DISTRIBUTED for Conference of 12/1/2023. |
| 11/14/2023 | Reply of petitioner Thomas Connelly filed. (Distributed) |
| 12/01/2023 | Rescheduled. |
| 12/01/2023 | DISTRIBUTED for Conference of 12/8/2023. |
| 12/13/2023 | Petition GRANTED. |
| 01/24/2024 | Brief of petitioner Thomas Connelly filed. |
| 01/24/2024 | Joint appendix filed. (Statement of costs filed) |
| 01/29/2024 | SET FOR ARGUMENT on Wednesday, March 27, 2024. |
| 01/31/2024 | Record requested from the United States Court of Appeals for the Eighth Circuit. |
| 01/31/2024 | Brief amici curiae of Chamber of Commerce of the United States of America, et al. filed. |
| 02/07/2024 | Record received from the United States Court of Appeals for the Eighth Circuit (1 box) and available with the Clerk. |
| 02/14/2024 | CIRCULATED |
| 02/23/2024 | Brief of respondent United States filed. (Distributed) |
| 02/27/2024 | Brief amicus curiae of Adam Chodorow filed. (Distributed) |
| 02/28/2024 | Brief amicus curiae of Brant Hellwig filed. (Distributed) |
| 03/15/2024 | Reply of petitioner Thomas Connelly filed. (Distributed) |
| 03/27/2024 | Argued. For petitioner: Kannon K. Shanmugam, Washington, D. C. For respondent: Yaira Dubin, Assistant to the Solicitor General, Department of Justice, Washington, D. C |
| 06/06/2024 | Adjudged to be AFFIRMED. Thomas, J., delivered the opinion for a unanimous Court. |
| 07/08/2024 | Judgment Issued. |
| 08/22/2024 | Record returned to the United States Court of Appeals for the Eighth Circuit. |