North Carolina Department of Revenue v. Kimberley Rice Kaestner 1992 Family Trust

Argument:  April 16, 2019

North Carolina Department of Revenue:  The due process clause DOES NOT PROHIBIT states from taxing trusts based on trust beneficiaries’ in-state residency.

Kimberley Rice Kaestner 1992 Family Trust:  The due process clause PROHIBITS states from taxing trusts based on trust beneficiaries’ in-state residency.