Laurelle M. Gutierrez
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By Carlyn S. McCaffrey and Laurelle M. Gutierrez on Jun 26, 2019
Posted In Appellate Courts, Court Procedure Matters, State Controversy, Uncategorized
Last week, the US Supreme Court ruled that North Carolina may not tax a trust’s income when the trust’s only contact with the state is the in-state residence of discretionary beneficiaries. The Due Process Clause requires a minimum connection between a state and the person it seeks to tax. The mere residency of the discretionary...