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3 results for “North Carolina Department of Revenue”

Case	Title	Lower Court	Docketed	Status	Tags	Question Presented
22-890	Quad Graphics, Inc. v. North Carolina Department of Revenue	North Carolina	2023-03-16	Denied	commerce-clause constitutional-interpretation due-process interstate-sales judicial-precedent out-of-state-sales precedent state-courts state-taxation supreme-court-precedent	Whether the North Carolina Supreme Court was correct that state courts and taxing authorities no longer must follow Dilworth because this Court has im…
18-457	North Carolina Department of Revenue v. The Kimberley Rice Kaestner 1992 Family Trust	North Carolina	2018-10-11	Judgment Issued	beneficiary-residency constitutional-challenge due-process federalism pennoyer-v-neff state-courts state-revenue state-tax-revenue state-taxation trust trust-income trust-taxation	Does the Due Process Clause prohibit states from taxing trusts based on trust beneficiaries' in-state residency?
18A210	North Carolina Department of Revenue v. The Kimberly Rice Kaestner Family Trust	North Carolina	2018-08-24	Presumed Complete	None