000			01621nab a2200205 c 4500
999			_c150379 _d150379
003			ES-MaIEF
005			20250303103337.0
007			ta
008			250303t2024 xxu||||| |||| 00| 0eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_948820 _aHellwig, Brant J.
245	1	0	_aConnelly v. United States _b the Supreme Court’s foray into the estate tax treatment of corporate-owned life insurance _c Brant J. Hellwig
520			_aThe Supreme Court addressed the estate tax consequences of corporate-owned life insurance in Connelly v. United States. In doing so, the Court addressed the taxpayer’s argument that the proceeds of an insurance policy on the life of a principal shareholder payable to a corporation should not be treated as an asset of the corporation when the corporation was obligated to redeem that shareholder’s equity interest. Despite displays of sympathy for the plight of owners of closely held corporations in this setting, the Court rejected the taxpayer’s argument—largely as a matter of logic as opposed to statutory or regulatory analysis. Apart from resolving a split among circuit courts of appeals on the matter, perhaps the most remarkable aspect of the case was the manner in which the Court ultimately treated the issue as unremarkable in its unanimous holding.
650		4	_946513 _aIMPUESTO SOBRE SUCESIONES Y DONACIONES
650		4	_93357 _aACCIONES
650		4	_948367 _aSEGURO DE VIDA
650		4	_941169 _aCONTRIBUYENTES
773	0		_9172580 _oOP 235/2024/4 _tJournal of Taxation of Investments _w(IEF)51921 _x 0747-9115 _g n. 41-4, Summer 2024 , p. 5-21
942			_cART