Connelly v. United States
U.S. Supreme Court Oral Arguments - A podcast by Oyez
![](https://is1-ssl.mzstatic.com/image/thumb/Podcasts115/v4/ff/69/95/ff6995c5-f83f-c429-87a3-9d28fa1f61ea/mza_4106251211395475820.jpg/300x300bb-75.jpg)
Categories:
A case in which the Court will decide 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.