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North Carolina Dept. of Revenue v. Kimberley Rice Kaestner 1992 Family Trust, 18–457

Clarified the limits of a State's power to tax a trust. Struck down a North Carolina requirement that a trust must pay income tax to the State whenever the trust's beneficiaries live in the State -- regardless of whether the beneficiaries have received, can demand, or will ever receive a distribution of trust income. Justice Sotomayor delivered the opinion for a unanimous Court, in this due process challenge brought by a family trust.

Appellate Information

  • Decided
  • Published 2019/06/21


  • Sotomayor


  • United States Supreme Court


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