Tag: North Carolina

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 […]