Trust's Due Process Stance Seeks Tax Shelter, Justices Told

By Paul Williams · April 5, 2019, 7:51 PM EDT

A trust is attempting to erect a tax shelter in arguing that the due process clause bars states from using the residency of its beneficiary and trustee to tax it, North...

To view the full article, register now.

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