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The Supreme Court goes against type


On June 6, 2024 the US Supreme Court handed down its decision in Connelly v. Internal Revenue Service.

This was an estate-tax issue arising in the context of closely-held corporations. Since that is already putting several of my readers to sleep, I will say only that the issue concerned a trick that controlling families sometimes use to retain their control of the corporation from one generation to the next. Let's ignore the particulars of that trick.

The point is: SCOTUS held unanimously against said trick. It is a decision that will likely lead in at least some instances to some dilution of the control of certain rich and powerful families over small-but-wealth-packed corporations. 

So SCOTUS ruled (1) in favor of the IRS and (2) against certain rich powerful families (3)  Unanimously (4) in an opinion written by Justice Clarence Thomas. 

Who appointed these damned libs anyway? 

I have posted David Hume's image here to suggest that the above cited decision may be one of those black swans, defying "habit and custom".


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  1. Paul D. Van PeltJune 15, 2024 at 11:18 AM

    Interesting. I have never respected Thomas. Thought his inlellect below Supreme Court qualifications, and did not agree with the earlier outcome of the Hill matter. Justice Thomas is an opportunist, going where ever the wind blows. There is where we find him now. I do not find his opinion egregious...only in line with current dogma, and fully predictable. Clarence was too silent for too long to be credible. That is symptomatic of systemic apathy. It gets no sympathy for me.

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