Legal Opinion
Robert L. McNeil, Jr. Trust ex rel. McNeil v. Commonwealth
Commonwealth Court of Pennsylvania
Decided May 24, 2013PublishedCited by 3 opinions
1Opinion of the Court
OPINION BY
Judge COHN JUBELIRER.
In 2007, the Department of Revenue (Department) assessed Pennsylvania In*188come Tax (PIT) and interest on all of the income of two inter vivos trusts, which are located in, administered in, and governed by the laws of Delaware and which had no Pennsylvania income or assets in 2007. The Department imposed the PIT because the trusts’ settlor, Robert L. McNeil, Jr. (Settlor), resided in Pennsylvania when he established the trusts in 1959 and the trusts’ discretionary beneficiaries are Pennsylvania residents. On appeal, the Robert L. McNeil, Jr. Trust for Nancy M.…
2Cases cited19 opinions
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- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
- South Carolina State Highway Department v. Barnwell Bros.Supreme Court of the United States · 1938
- Japan Line, Ltd. v. County of Los AngelesSupreme Court of the United States · 1979
- Hans Rees' Sons, Inc. v. North Carolina Ex Rel. MaxwellSupreme Court of the United States · 1931
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3Cited by3 opinions
- C.S. & C.L. Andrews v. Com Com. v. C.S. & C.L. AndrewsCommonwealth Court of Pennsylvania · 2018
- S. Brown III, natural person, as Joint Tenant Trustee with the right of survivorship v. PA Department of RevenueCommonwealth Court of Pennsylvania · 2015
- The Kimberley Rice Kaestner 1992 Family Trust v. North Carolina Dep't of RevenueNorth Carolina Business Court · 2015