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

  1. December 17, 2018

    Wayfair Should Guide State Taxes On Trusts, Justices Told

    The U.S. Supreme Court should use its landmark Wayfair decision as a guide to determine if a trust's beneficiary provides a strong enough link to subject out-of-state trusts to state tax, the North Carolina Department of Revenue said.

  2. December 03, 2018

    Beneficiary's Residency Not Basis For Tax, Justices Told

    A New York-based trust has urged the U.S. Supreme Court to decline review of a ruling that determined the due process clause prohibited North Carolina from taxing the trust solely because its beneficiary resided in the state.

  3. October 24, 2018

    NC Asks Justices To Rule On Taxing Trusts For Residency

    The U.S. Supreme Court should decide whether the due process clause bars states from taxing trusts based on a beneficiary's residency, the North Carolina Department of Revenue has said in asking for a review of a ruling that said the department unconstitutionally taxed an out-of-state trust.