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Expert Analysis

High Court's Kaestner Decision Could Spur Years Of Litigation

By David Herzig and Paul Schuh (June 27, 2019, 3:51 PM EDT) -- In a unanimous decision, the U.S. Supreme Court held on June 21 in North Carolina Department of Revenue v. Kimberley Rice Kaestner 1992 Family Trust that it was unconstitutional for the state to tax a trust whose only connection to the state was the residence of the beneficiary. Kaestner is one of the first cases to test the limits of the due process clause in the wake of the court's decision in South Dakota v. Wayfair Inc.[1] Interestingly, reaction to the court's Kaestner decision has ranged from yawns to outrage....

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