North Carolina Department of Revenue v. The Kimberley Rice Kaestner 1992 Family Trust
Holding
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.
Judgment
Affirmed, 9-0, in an opinion by Sonia Sotomayor on Jun 21, 2019. Justice Alito filed a concurring opinion, in which Chief Justice Roberts and Justice Gorsuch joined.
Aug 22, 2018Application (18A210) to extend the time to file a petition for a writ of certiorari from September 6, 2018 to October 9, 2018, submitted to The Chief Justice.
Aug 24, 2018Application (18A210) granted by The Chief Justice extending the time to file until October 9, 2018.
Oct 9, 2018Petition for a writ of certiorari filed. (Response due November 13, 2018)Oct 16, 2018Waiver of right of respondent The Kimberley Rice Kaestner 1992 Family Trust to respond filed.Oct 24, 2018DISTRIBUTED for Conference of 11/9/2018.
Oct 31, 2018Response Requested. (Due November 30, 2018)
Nov 30, 2018Brief of respondent Kimberley Rice Kaestner 1992 Family Trust in opposition filed.Dec 14, 2018Reply of petitioner North Carolina Department of Revenue filed.Dec 19, 2018DISTRIBUTED for Conference of 1/4/2019.
Jan 7, 2019DISTRIBUTED for Conference of 1/11/2019.
Jan 11, 2019Petition GRANTED.
Feb 4, 2019Blanket Consent filed by Petitioner, North Carolina Department of Revenue.Feb 6, 2019Blanket Consent filed by Respondent, The Kimberley Rice Kaestner 1992 Family Trust.Feb 11, 2019SET FOR ARGUMENT on Tuesday, April 16, 2019
Feb 22, 2019Joint appendix filed. (Statement of costs filed)Feb 22, 2019Brief of petitioner North Carolina Department of Revenue filed.Feb 28, 2019Brief amici curiae of Tax Law Professors filed.Feb 28, 2019Brief amici curiae of Law Professors filed.Mar 1, 2019Brief amicus curiae of The American College of Trust & Estate Counsel in support of neither party filed.Mar 1, 2019Brief amici curiae of Minnesota, Nineteen Other States, & the District of Columbia filed.Mar 1, 2019Brief amici curiae of Constitutional Law Scholars in support of neither party filed.Mar 18, 2019Brief of respondent The Kimberley Rice Kaestner 1992 Family Trust filed. (Distributed)Mar 20, 2019CIRCULATED
Mar 21, 2019Record requested from the Supreme Court of North Carolina.
Mar 22, 2019Brief amicus curiae of William Fielding, Trustee filed. (Distributed)Mar 22, 2019Brief amicus curiae of The New York State Bar Association filed. (Distributed)Mar 25, 2019Brief amici curiae of Washington State Tax Practitioners filed. (Distributed)Mar 25, 2019Amicus brief of American College of Tax Counsel not accepted for filing. (Corrected version submitted.)
Mar 25, 2019Brief amicus curiae of American College of Tax Counsel filed (March 25, 2019). (Distributed)Mar 25, 2019Brief amici curiae of State of South Dakota, et al. filed. (Distributed)Mar 25, 2019Brief amicus curiae of Council On State Taxation filed. (Distributed)Mar 25, 2019Brief amicus curiae of The Chamber of Commerce of the United States of America filed. (Distributed)Mar 25, 2019Brief amicus curiae of Professor Roberta Lea Brilmayer filed. (Distributed)Mar 25, 2019Brief amici curiae of Certain State Trust and Bank Associations filed. (Distributed)Apr 5, 2019Reply of petitioner North Carolina Department of Revenue filed. (Distributed)Apr 16, 2019Argued. For petitioner: Matthew W. Sawchak, North Carolina Solicitor General, Raleigh, N. C. For respondent: David A. O'Neil, Washington, D. C.
Jun 21, 2019Adjudged to be AFFIRMED. Sotomayor, J., delivered the opinion for a unanimous Court. Alito, J., filed a concurring opinion, in which Roberts, C. J., and Gorsuch, J., joined.
Jul 23, 2019MANDATE ISSUED.
Jul 23, 2019JUDGMENT ISSUED.
Recommended Citation: North Carolina Department of Revenue v. The Kimberley Rice Kaestner 1992 Family Trust, SCOTUSblog, https://www.scotusblog.com/cases/north-carolina-department-of-revenue-v-the-kimberley-rice-kaestner-1992-family-trust/