On Dec. 13, 2023, the U.S. Supreme Court granted certiorari in the case of Connelly v. Internal Revenue Service (although, per the United States’ brief, the correct party in this case shouldn’t be the IRS, but rather the United States), with the aim of settling a split between: (1) the U.S. Court of Appeals for the 8th Circuit; and (2) the U.S. Courts of Appeals for the 11th and 9th Circuits, relating to the impact for estate tax purposes of company
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