Justices seem to favor IRS in dispute over shareholder’s life insurance policy

Justices seem to favor IRS in dispute over shareholder’s life insurance policy

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The justices were considerably more subdued in the argument in Connelly v. Internal Revenue Service than they were on Tuesday, when they confronted the FDA’s treatment of the abortion drug mifepristone. This is a case about the tax treatment of life insurance policies that closely held corporations use to manage the death of a shareholder. Assume, as is common, a small corporation owned by members of the same family. When one dies, if the surviving shareholders want to keep … Read the rest

The constitutionality of a magnet school’s admissions policy

The constitutionality of a magnet school’s admissions policy

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The Relist Watch column examines cert petitions that the Supreme Court has “relisted” for its upcoming conference. A short explanation of relists is available here.

The Supreme Court will consider a whopping 472 petitions and applications at this Friday’s conference, making it the biggest conference since the behemoth end-of-summer “long conference.” The justices will be reconsidering three cert petitions for the first time.

Last June, the Supreme Court invalidated the undergraduate admissions programs at Harvard and the University of … Read the rest

Judicial Conference Revises Policy to Expand Remote Audio Access Over Its Pre-COVID Policy

The Judicial Conference of the United States on Tuesday approved a change to its broadcast policy that expands the public’s access to civil and bankruptcy proceedings over the Judiciary’s longstanding pre-COVID policy, which prohibited all remote public access to federal court proceedings.
Judiciary News – United States CourtsRead the rest

Judiciary Ends COVID Emergency; Study of Broadcast Policy Continues

The COVID-19 emergency is no longer affecting the functioning of the federal courts, the Judicial Conference’s Executive Committee has found, setting in motion a 120-day grace period in which federal courts may continue to provide the same remote public audio access to civil and bankruptcy proceedings as they did during the emergency.
Judiciary News – United States CourtsRead the rest