1. Home
  2. Browse Decisions
  3. F.4th
  4. 70 F.4th
  5. 70 F.4th 412 (2023)
 

CONNELLY v. UNITED STATES DEP'T OF TREASURY, IRS

No. 21-3683.

70 F.4th 412 (2023)

Thomas A. CONNELLY, in his Capacity as Executor of the Estate of Michael P. Connelly, Sr., Plaintiff-Appellant v. UNITED STATES of America, DEPARTMENT OF TREASURY, INTERNAL REVENUE SERVICE, Defendant-Appellee.

United States Court of Appeals, Eighth Circuit.

Filed: June 2, 2023.

Attorney(s) appearing for the Case

Counsel who presented argument on behalf of the appellant, and appeared on the appellant's brief, was Robert L. Devereux , of Frontenac, MO. The following attorney(s) also appeared on the appellant's brief; Steven Andrew Ahillen , of Saint Louis, MO., Jessica A. Gottsacker , of Saint Louis, MO.

Counsel who presented argument on behalf of the appellee, and appeared on the appellee's brief, was Norah Bringer , USDOJ, of Washington, DC. The following attorney(s) also appeared on the appellee's brief; Jennifer Marie Rubin , USDOJ, of Washington, DC.

Before SMITH, Chief Judge, GRUENDER and STRAS, Circuit Judges.

Brothers Michael and Thomas Connelly were the sole shareholders of a corporation. The corporation obtained life insurance on each brother so that if one died, the corporation could use the proceeds to redeem his shares. When Michael died, the Internal Revenue Service assessed taxes...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases