INSIGHTS

2 min read

Connelly v. U.S.: Stock Redemption Doesn’t Offset Estate Tax

The case involved a dispute over how to calculate the estate tax for a deceased shareholder in a closely held corporation. Michael and Thomas...

1 min read

Contiguity, Ownership, and Use: Lessons from Mook v. Summit County

In Mook v. Board of County Commissioners of Summit County, the Colorado Supreme Court reviewed three consolidated cases involving property tax...