Tax Law Professors File U.S. Supreme Court Brief Supporting Petitioner in Tax Trust Case

Tax Law Professors File U.S. Supreme Court Brief Supporting Petitioner in Tax Trust Case

U.S. Supreme Court

University of Chicago Law School

Robinson Bradshaw & Hinson PA

A group of tax law professors filed a brief in support of the petitioner in North Carolina Department of Revenue v. Kimberley Rice Kaestner 1992 Family Trust, arguing that the courts misconstrued the due process clause, and that it does not prevent a state from taxing the income of an entity that directs all of its activities at the state's residents and that itself benefits from the state's protection and services.   

A group of tax law professors filed a brief in support of the petitioner in North Carolina Department of Revenue v. Kimberley Rice Kaestner 1992 Family Trust, arguing that the courts misconstrued the due process clause, and that it does not prevent a state from taxing the income of an entity that directs all of its activities at the state's residents and that itself benefits from the state's protection and services.

A group of tax law professors filed a brief in support of the petitioner in North Carolina Department of Revenue v. Kimberley Rice Kaestner 1992 Family Trust, arguing that the courts misconstrued the due process clause, and that it does not prevent a state from taxing the income of an entity that directs all of its activities at the state's residents and that itself benefits from the state's protection and services.

A group of tax law professors filed a brief in support of the petitioner in North Carolina Department of Revenue v. Kimberley Rice Kaestner 1992 Family Trust, arguing that the courts misconstrued the due process clause, and that it does not prevent a state from taxing the income of an entity that directs all of its activities at the state's residents and that itself benefits from the state's protection and services.