U.S. Supreme Court Carves a Narrow Taxpayer Win on Due Process in Kaestner

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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

Read the full advisory here.