Forum
U.S. Supreme Court
Case Status
Docket Number
Term
2023 Term
Lower Court Opinion
Case Updates
Supreme Court holds that redemption obligations are not necessarily liabilities that reduce a corporation’s value for federal estate tax purposes and that the obligation in this case was not a liability
June 06, 2024
U.S. Chamber files coalition amicus brief urging Supreme Court to hold that proceeds of a closely held company’s life-insurance policy used to purchase a deceased owner’s shares under a redemption agreement are not a net asset of the company for federal estate tax purposes
January 31, 2024
U.S. Chamber Coalition Amicus Brief
Jonathan C. Bond and Saul Mezei of Gibson, Dunn & Crutcher LLP served as outside counsel.