Document Type
Article
Publication Date
5-18-2020
Abstract
Whether a State can tax a trust income for the benefit of a North Carolina resident when no income was, or could have been, received by the trust and when no connection to the Trust existed outside of the beneficiary’s residence in North Carolina.
Recommended Citation
Timpson, Corey Michelle, "N.C. Dep’t of Revenue v. Kimberley Rice Kaestner 1992 Family Trust" (2020). GGU Tax & Estate Planning Review. 6.
https://digitalcommons.law.ggu.edu/tax-estate-planning-review/6
Comments
This article is also available online at: http://ggutaxreview.org/2020/05/18/n-c-dept-of-revenue-v-kimberley-rice-kaestner-1992-family-trust/