NC Trust Tax Violated Due Process Clause, Justices Told

By Paul Williams · March 22, 2019, 7:31 PM EDT

The due process clause prohibited North Carolina from taxing an out-of-state trust solely because its beneficiary resided inside the state, the New York State Bar Association told the U.S. Supreme Court...

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Documents

Case Information

Case Title

North Carolina Department of Revenue, Petitioner v. The Kimberly Rice Kaestner 1992 Family Trust

Case Number

18-457

Court

Supreme Court

Nature of Suit

Date Filed

October 11, 2018