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Connelly v United States

602 U.S. 521 (2024)

JurisdictionUnited States

CourtSupreme Court of the United States

Year2024

StatusBinding authority

Key Principle

estate tax; life insurance proceeds payable to corporation for stock redemption increase value of decedent's shares

tax

Moore v United States 602 U.S. 572 (2024)

Commissioner v Banks 543 US 426 (2005)

Gregory v Helvering 293 US 465 (1935)

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