Trusts and Estates

Case involving the taxation of a family trust beneficiary with no distribution.

1. North Carolina Department of Revenue v. Kimberley Rice Kaestner 1992 Family Trust

2. Jurisdiction: United States (June 21, 2019)
3. DefendantsKimberley Rice Kaestner 1992 Family TrustPlaintiffsNorth Carolina Department of RevenueDefense AttorneysJeremy C. MarwellPlaintiff AttorneysMatthew H. SommerJudgesSonia SotomayorInstitutionsSupreme Court of the United StatesNorth Carolina Department of Revenue
4. Case Tags: State Taxation;Due Process;Trusts and Estates;U.S. Supreme Court