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

  1. June 21, 2019

    States Can't Tax Nonresident Trust Payments, Justices Say

    The U.S. Supreme Court ruled Friday that North Carolina violated the due process clause by taxing an out-of-state trust when the only connection between the state and trust was a beneficiary's residence in North Carolina.

  2. April 12, 2019

    Up Next At High Court: Dirty Trademarks, Pleading Standards

    The first week of the U.S. Supreme Court's final oral argument session this term will feature a busy lineup of civil cases involving everything from trademarks for dirty words to wage-and-hour protections for offshore drilling employees. Here's what to expect.

  3. April 05, 2019

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

    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 Carolina's tax agency told the U.S. Supreme Court on Friday.

  4. March 25, 2019

    NC's Use Of Wayfair In Trust Case Incorrect, SD Tells Justices

    South Dakota, which won the landmark Wayfair decision, on Monday told the U.S. Supreme Court it should rule in favor of a trust sued by North Carolina, saying that Wayfair does not apply to a state taxing a trust.

  5. March 22, 2019

    NC Trust Tax Violated Due Process Clause, Justices Told

    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 on Friday.

  6. March 19, 2019

    Trust Tells Justices Beneficiary's Residency No Basis For Tax

    North Carolina's taxation of a trust where the settlor and trustee are in New York and the only connection to the state is that a beneficiary lived there violates the due process clause, the trust told the U.S. Supreme Court.

  7. February 28, 2019

    Tax Profs Back NC In Supreme Court Trust Residency Spat

    Efforts of a trust are "purposefully directed" at beneficiaries, so North Carolina may tax an in-state beneficiary, even if the trust was elsewhere and income was not distributed, tax professors told the U.S. Supreme Court Thursday.

  8. February 22, 2019

    NC Fights $1.3M Refund On Residency Basis In High Court

    North Carolina's revenue agency urged the U.S. Supreme Court on Friday to overturn earlier court decisions forcing the agency to refund $1.28 million to a trust, saying the trust beneficiary's residency in the state should permit taxation.

  9. January 18, 2019

    Justices' Cert Grant In Trust Case Could Broaden Tax Nexus

    The U.S. Supreme Court decision to hear a case about state taxation of trusts will likely have far-reaching implications, potentially answering questions about how much state taxation due process allows, and what constitutes nexus.

  10. January 11, 2019

    Justices To Hear State Tax Nexus Case On Beneficiary, Trust

    In a case that could have broader nexus implications, the U.S. Supreme Court on Friday agreed to decide whether the due process clause prohibits a state from taxing a trust solely because its beneficiary resided in the state.