Feature

Top State & Local Tax Cases Of 2019

Law360 (December 20, 2019, 11:31 AM EST) -- From the U.S. Supreme Court finding that a trust lacked sufficient contacts to be taxed by North Carolina, to a California appellate court upholding the state’s combined reporting regime, 2019 was a busy year for state and local tax cases.

Here, Law360 looks at the most influential state and local tax cases from 2019 and their impact going into the new year.

North Carolina Department of Revenue v. Kimberley Rice Kaestner 1992 Family Trust

The U.S. Supreme Court’s June decision that North Carolina violated the due process clause by taxing the out-of-state Kaestner trust showed states that Wayfair’s less stringent nexus standard...

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