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NC DEPT. OF REV v. KIM RICE KAESTNER 1992 TRUST

No. 18-457.

139 S.Ct. 2213 (2019)

NORTH CAROLINA DEPARTMENT OF REVENUE, Petitioner v. THE KIMBERLEY RICE KAESTNER 1992 FAMILY TRUST.

Supreme Court of United States.

Decided June 21, 2019.

Attorney(s) appearing for the Case

Solicitor General Matthew W. Sawchak for the petitioner.

David A. O'Neil , Washington, DC, for the respondent.

Robert F. Orr , Robert F. Orr, PLLC, Raleigh, NC, Andrew H. Erteschik , Saad Gul , John M. Durnovich , Nathaniel C. Zinkow , Poyner Spruill LLP, Raleigh, NC, Joshua H. Stein , Attorney General, Matthew W. Sawchak , Solicitor General, James W. Doggett , Deputy Solicitor General, Ryan Y. Park , Deputy Solicitor General, North Carolina, Department of Justice, Raleigh, NC, for petitioner.

Thomas Dean Myrick , Moore & Van Allen PLLC, Charlotte, NC, David A. O'Neil , Anna A. Moody , Laura E. O'Neill , Debevoise & Plimpton LLP, Washington, DC, for respondent.

This case is about the limits of a State's power to tax a trust. North Carolina imposes a tax on any trust income that "is for the benefit of" a North Carolina resident. N. C. Gen. Stat. Ann. § 105-160.2 (2017). The North Carolina courts interpret this law to mean that a trust owes income...

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