trust-taxation
1 cases — ← All topics
| 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? |