KIMBERLEY RICE KAESTNER v. DEPT. OF REVENUE

No. COA15-896.

789 S.E.2d 645 (2016)

The KIMBERLEY RICE KAESTNER 1992 FAMILY TRUST, Plaintiff, v. NORTH CAROLINA DEPARTMENT OF REVENUE, Defendant.

Court of Appeals of North Carolina.

July 5, 2016.


Attorney(s) appearing for the Case

Attorney General, Roy Cooper , by Assistant Attorney General, Peggy S. Vincent , for the State.

Moore & Van Allen, PLLC, Charlotte, by Thomas D. Myrick , Neil T. Bloomfield and Kara N. Bitar , for plaintiff-appellee.


Where North Carolina did not demonstrate the minimum contacts necessary to satisfy the principles of due process required to tax an out-of-state trust, we affirm the lower court's grant of summary judgment in favor of the trust and uphold the order directing the Department of Revenue to refund taxes and penalties paid by the trust...

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