Category: SCOTUS

Sveen v. Melin

Abstract Case Name: Sveen v. Melin, 138 S. Ct. 1815 (2018).Jurisdiction: Supreme Court of the United States.Plaintiff(s): Ashley SVEEN, et al.,Defendant(s): Kaye MELIN.Concepts: Wills; Trusts; Estate Planning; Revocation-on-divorce statutes; Contracts Clause under the Constitution.Nature of Case: Does the retroactive application of a revocation-on-divorce statute to contracts entered into prior to the enactment of the statute violate […]

N.C. Dep’t of Revenue v. Kimberley Rice Kaestner 1992 Family Trust

Abstract Case Name: N.C. Dep’t of Revenue v. Kimberley Rice Kaestner 1992 Family Trust, 139 S. Ct. 2213 (2019).Jurisdiction: Supreme Court of the United States.Plaintiff/Counter-Claim Defendant: Trustee of the Kimberley Rice Kaestner 1992 FamilyTrust.Defendant/Counter-Claim Plaintiff: North Carolina Department of Revenue.Concepts: Taxation of Trusts.Nature of Case: Whether a State can tax a trust income for the benefit of a […]