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FIELDING v. COM'R OF REVENUE

A17-1177.

916 N.W.2d 323 (2018)

William FIELDING, Trustee of the Reid and Ann MacDonald Irrevocable GST Trust for Maria V. MacDonald, et al., Respondents, v. COMMISSIONER OF REVENUE, Relator.

Supreme Court of Minnesota.

Filed: July 18, 2018.

Attorney(s) appearing for the Case

Walter A. Pickhardt , Caitlin E. Abram , Faegre Baker Daniels LLP, Minneapolis, Minnesota, for respondents.

Lori Swanson , Attorney General, Michael P. Goodwin , Assistant Attorney General, Saint Paul, Minnesota, for relator.

OPINION

Four irrevocable inter vivos trusts allege that their classification as "resident trusts" under Minn. Stat. § 290.01, subd. 7b (2016), is unconstitutional as applied to them under the Due Process Clauses of the United States and Minnesota Constitutions. The Trusts filed their 2014 Minnesota income tax...

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