{"ID":63080,"name":"North Carolina Department of Revenue v. The Kimberley Rice Kaestner 1992 Family Trust","href":"https:\/\/api.oyez.org\/cases\/2018\/18-457","view_count":0,"docket_number":"18-457","additional_docket_numbers":null,"manner_of_jurisdiction":"Writ of \u003Ci\u003Ecertiorari\u003C\/i\u003E","first_party":"North Carolina Department of Revenue","second_party":"The Kimberley Rice Kaestner 1992 Family Trust","timeline":[{"event":"Granted","dates":[1547186400],"href":"https:\/\/api.oyez.org\/case_timeline\/case_timeline\/54422"},{"event":"Argued","dates":[1555390800],"href":"https:\/\/api.oyez.org\/case_timeline\/case_timeline\/54488"},{"event":"Decided","dates":[1561093200],"href":"https:\/\/api.oyez.org\/case_timeline\/case_timeline\/54546"}],"lower_court":{"ID":54,"name":"North Carolina Supreme Court","href":"https:\/\/api.oyez.org\/taxonomy\/term\/54"},"facts_of_the_case":"\u003Cp\u003EIn 1992, Joseph Lee Rice III established in New York an inter vivos trust with William B. Matteson as trustee and Rice\u2019s descendants as the primary beneficiaries (none of whom lived in North Carolina at the time of creation). In 2002, the original trust was divided into three separate trusts, one for each of Rice\u2019s children. One of these trusts was the Kimberley Rice Kaestner 1992 Family Trust (\u201cthe Trust\u201d), benefitting his daughter Kimberley Rice Kaestner, who, at the time of the division, was a resident and domiciliary of North Carolina.\u003C\/p\u003E\n\u003Cp\u003EIn 2005, Matteson resigned as trustee for the three trusts, and Rice appointed a successor trustee, who resided in Connecticut. From 2005 to 2008, the Trust paid state income taxes on income accumulated during those years, despite that no funds were distributed. In 2009, representatives of the Trust filed a claim for a refund of taxes paid to the North Carolina Department of Revenue, which the Department denied. The representatives brought suit in state court, asking the court to require the Department to refund all taxes paid and declare unconstitutional the state statute enabling the Department to collect taxes from the foreign trust. The judge granted the Department\u2019s motion to dismiss the claim for injunctive relief but denied the motion as to the constitutional claims. Both parties then filed motions for summary judgment as to the constitutional claims. Finding the state statute unconstitutional as applied, the state court granted the Trust\u2019s motion for summary judgment. The Department appealed.\u003C\/p\u003E\n\u003Cp\u003EThe The Due Process Clause of the Fourteenth Amendment requires \u201cminimum contacts\u201d connecting a state and the property it seeks to tax. The state appellate court found that the mere fact that a non-contingent beneficiary of the trust is domiciled in North Carolina, alone, where the trust location, its assets, and its trustee, are all outside the state, does not establish sufficient contacts with North Carolina to permit taxing the trust in that state. The state supreme court affirmed.\u003C\/p\u003E\n","question":"\u003Cp\u003EDoes the Due Process Clause of the Fourteenth Amendment prohibit states from taxing trusts based on trust beneficiaries\u2019 in-state residency?\u003C\/p\u003E\n","conclusion":"\u003Cp\u003EThe Due Process Clause prohibits a state from taxing trust income based solely on its beneficiaries\u0027 in-state residency. If the income has not been distributed to the beneficiaries and the beneficiaries have no right to demand that income and are uncertain to receive it, the state has no power to tax the trust income.\u003C\/p\u003E\n\u003Cp\u003EJustice Sonia Sotomayor authored the unanimous opinion of the Court. The Due Process Clause permits a state to collect taxes only if there is \u201csome definite link, or some minimum connection\u201d between the state and the person, property, or transaction it seeks to tax. The crux of this question is whether the government\u2019s taxation action is reasonable. In the context of a trust beneficiary, the answer turns on the extent to which the beneficiary controls or possesses the property to be taxed and the relationship of that property to the state. The trust income income at issue in this case does not meet the minimum connection necessary to support the state tax because the beneficiaries did not actually receive any income from the trust during the years in question, nor could they exercise control over it.\u003C\/p\u003E\n\u003Cp\u003EJustice Samuel Alito filed a concurring opinion in which Chief Justice John Roberts and Justice Neil Gorsuch joined. Justice Alito emphasized that the opinion in this case merely applies existing precedent and leaves unchanged the governing standard and the reasoning applied in earlier cases.\u003C\/p\u003E\n","advocates":[{"advocate":{"ID":63117,"name":"Matthew W. 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