U.S. Supreme Court Carves a Narrow Taxpayer Win on Due Process in Kaestner
One year after dropping the landmark Wayfair decision, our State & Local Tax Group examines why this year’s Supreme Court decision in North Carolina Department of Revenue v. Kimberley Rice Kaestner 1992 Family Trust won’t leave much of a mark.
Kaestner focuses narrowly on the trust at issue in the case
The Court goes out of its way to ensure that the decision does not affect precedent
The decision reaffirms the due-process test of Quill
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