Connelly v. United States
Decided June 6, 2024. Clarence Thomas delivered the opinion of the Court.
Docket 23-146 · 602 U.S. 257 (2024) · Cited 3 times
Holding
A corporation’s contractual obligation to redeem shares is not necessarily a liability that reduces a corporation’s value for purposes of the federal estate tax.
The Court’s statement of the holding, from the opinion’s syllabus. The syllabus is prepared by the Reporter of Decisions and is not part of the opinion of the Court — read the official opinion for authority.
How the Justices voted
Decided 9–0.
Majority · 9
“Concurring” means agreeing with the outcome; any split shown is the Court’s judgment, not each Justice’s reasoning. The lineup is the syllabus’s disposition of who wrote and joined each opinion. Source: the opinion’s syllabus (supremecourt.gov).
Precedents cited
Supreme Court decisions this opinion relies on, ordered by how often it cites each. Cases in our collection link through; others are named.
- United States v. Detroit Timber & Lumber Co. · 200 U.S. 321 (1906)
Official text
Read the official opinion (PDF, supremecourt.gov)
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Source: Supreme Court of the United States, slip opinions (2024). Citation count from the Free Law Project’s CourtListener bulk data. Data last verified 2026-07-03. Informational only; verify against the primary source before relying. Not a consumer report (FCRA).