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Expert Analysis

Prickly Jurisdiction Issues Concern Justices In Trust Tax Case

By Michael Bowen (April 25, 2019, 4:10 PM EDT) -- On April 16, 2019, the U.S. Supreme Court heard arguments in North Carolina Department of Revenue v. Kimberly Rice Kaestner 1992 Family Trust.[1] The sole issue raised in the case, as framed by the North Carolina Department of Revenue, was whether the due process clause of the U.S. Constitution prohibits states from taxing trusts based on the in-state residency of their beneficiaries. The simplicity of the question posed by the department, however, was belied by the numerous thorny and intricate jurisdictional questions posed by the Supreme Court during oral argument....

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