resident-trust

1 cases — ← All topics

Case Title Lower Court Docketed Status Flags Tags Question Presented
18-664 Cynthia Bauerly, Commissioner, Minnesota Department of Revenue v. William Fielding, Trustee of the Reid and Ann MacDonald Irrevocable GST Trust for Maria V. MacDonald, et al. Minnesota 2018-11-21 Denied Relisted (2) conflict-of-laws constitutional-law due-process family-business income-tax income-taxation resident-trust resident-trusts state-taxation trustee-location Does the Due Process Clause prohibit states from imposing incomes taxes on statutory 'resident trusts' that have significant additional contacts with …