This is the second edition of the Eversheds Sutherland SALT Scoreboard for 2025. Since 2016, we have tallied the results of significant taxpayer wins and losses and analyzed those results. This edition includes developments...more
On April 16, 2019, the US Supreme Court heard oral arguments for North Carolina Department of Revenue v. Kimberley Rice Kaestner 1992 Family Trust, which asks whether the Due Process Clause prohibits states from taxing trusts...more
4/18/2019
/ Appeals ,
Beneficiaries ,
Due Process ,
Estate Tax ,
Income Taxes ,
North Carolina Department of Revenue v The Kimberley Rice Kaestner 1992 Family Trust ,
Oral Argument ,
Popular ,
SCOTUS ,
South Dakota v. Wayfair ,
State of Residency ,
Substantial Nexus ,
Trust Distributions ,
Trusts