18-457 - North Carolina Department of Revenue v. The Kimberley Rice Kaestner 1992 Family Trust - Opinion Announcement - June 21, 2019
A case in which the Court held that the presence of in-state beneficiaries alone does not empower a state to tax trust income that has not been distributed to the beneficiaries where the beneficiaries have no right to demand that income and are uncertain to receive it.
