KAESTNER FAMILY TRUST v. DEPT. OF REVENUE

No. 307PA15-2.

814 S.E.2d 43 (2018)

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

Supreme Court of North Carolina.

Filed June 8, 2018.


Attorney(s) appearing for the Case

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

Joshua H. Stein , Attorney General, by Matthew W. Sawchak , Solicitor General, Tenisha S. Jacobs , Special Deputy Attorney General, and James W. Doggett , Deputy Solicitor General; and Law Office of Robert F. Orr, by Robert F. Orr , for defendant-appellant.


In this case we consider whether defendant North Carolina Department of Revenue could tax the income of plaintiff The Kimberly Rice Kaestner 1992 Family Trust pursuant to N.C.G.S. § 105-160.2 solely based on the North Carolina residence of the beneficiaries during tax years 2005 through 2008. Because we determine that plaintiff...

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