In the last case of Connelly vs. United StatesThe US Supreme Court unanimously ruled that the life insurance owned by a corporation for a corporation to finance a sharing agreement was included in the assessment of an testator's interest in the corporate without any compensation for the obligation to repay the heir shares.¹ It is a lot written about Insignificantraising many questions. Was it just a case of bad facts? Bad law? How far is the holding? Why did the court even get the case?² Although important, in one sense, these questions are largely academic because the Supreme Court has not explained its reasoning enough, making it difficult to determine the scope of the ruling. The fact remains that Insignificant increased a well -set…