The certiorari application in Connelly v. Internal Revenue Service, 70 F.4th 412 (8th Cir. 2023), was granted by the Supreme Court on December 13, 2023. It commences as follows.
President Joe Biden, in his State of the Union address before Congress on February 7, 2023, proposed a wealth tax on "billionaires." The lead editorial of The Wall Street Journal for February 11-12, 2023.