state-tax-revenue

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Case Title Lower Court Docketed Status Flags Tags Question Presented
18-457 North Carolina Department of Revenue v. The Kimberley Rice Kaestner 1992 Family Trust North Carolina 2018-10-11 Judgment Issued Amici (14)Response RequestedResponse WaivedRelisted (3) 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?