Kaestner ruled that a state's taxation of a trust's income, where the only connection to the state was an in-state beneficiary, violates the Due Process Clause.
On June 21, 2019, the United States Supreme Court unanimously...more
7/5/2019
/ Beneficiaries ,
Due Process ,
Estate Tax ,
Exclusive Control ,
Forum State ,
In-State Beneficiaries ,
Income Taxes ,
Minimum Contacts ,
North Carolina Department of Revenue v The Kimberley Rice Kaestner 1992 Family Trust ,
SCOTUS ,
State Taxes ,
Trust Distributions ,
Trustees ,
Trusts
The Supreme Court ruling will prevent taxpayers from challenging assessments from out-of-state taxing authorities in local courts.
On May 13, 2019, the U.S. Supreme Court ruled that states retain sovereign immunity from...more
West Virginia had exempted from taxation the state retirement benefits paid to certain state law enforcement retirees while not exempting similarly situated federal law enforcement retirees.
The United States Supreme...more
The U.S. Supreme Court held in South Dakota v. Wayfair that the Commerce Clause does not require a retailer to be physically present before a state can enforce tax collection obligations. Justice Kennedy wrote the majority...more
7/2/2018
/ Appeals ,
Commerce Clause ,
Constitutional Challenges ,
Internet Retailers ,
Interstate Commerce ,
Out-of-State Companies ,
Physical Presence Test ,
Quill ,
Reversal ,
Sales & Use Tax ,
SCOTUS ,
South Dakota v. Wayfair ,
Substantial Nexus