State Trust Taxes Ripe For Constitutional Challenges

By Toni Ann Kruse and Melissa Price (November 16, 2018, 2:36 PM EST) -- Fielding v. Commissioner of Revenue[1] is the most recent case in a series of cases that have used the U.S. Constitution to curtail the ability of states to impose their income taxes on nongrantor irrevocable trusts. The facts and holding of this case present a multitude of considerations for practitioners....

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