U.S. Supreme Court,
Tax
Jun. 28, 2019
Cutting California taxes armed with Supreme Court’s trust ruling?
The U.S. Supreme Court unanimously ruled that a state could not tax an out of state resident on trust income without minimum contacts.





Robert W. Wood
Managing Partner
Wood LLP
333 Sacramento St
San Francisco , California 94111-3601
Phone: (415) 834-0113
Fax: (415) 789-4540
Email: wood@WoodLLP.com
Univ of Chicago Law School
Wood is a tax lawyer at Wood LLP, and often advises lawyers and litigants about tax issues.
In North Carolina Department of Revenue v. Kimberley Rice Kaestner 1992 Family Trust, 2019 DJDAR 5507 (June 21, 2019), the U.S. Supreme Court unanimously ruled that a state could not tax an out of state resident on trust income without minimum contacts. If you live in a high tax state (in California, rates top ou...
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