Opinion analysis: Presence of in-state beneficiaries alone insufficient for state to assert jurisdiction to tax trust income Erin Scharff June 22, 2019
Argument analysis: Court worries that state trust tax may tax trust income that is never distributed to in-state beneficiary Erin Scharff April 18, 2019
Argument preview: Justices consider whether beneficiary’s residence is sufficient for state to assert tax jurisdiction over trust income Erin Scharff April 10, 2019