Legal Opinion
Kimberley Rice Kaestner 1992 Family Trust v. N.C. Dep't of Revenue
Court of Appeals of North Carolina
Decided July 5, 2016No. 15-896PublishedCited by 2 opinions
1Opinion of the Court
BRYANT, Judge.
*212 Where North Carolina did not demonstrate the minimum contacts necessary to satisfy the principles of due process required to tax an out-of-state trust, we affirm the lower court's grant of summary judgment in favor of the trust and uphold the order directing the Department of Revenue to refund taxes and penalties paid by the trust.
On 21 June 2012, representatives of plaintiff The Kimberley Rice Kaestner 1992 Family Trust (the Trust) filed a complaint against the North Carolina Department of Revenue (the Department) after the Department denied a request to refund taxes the Trust…
2Cases cited21 opinions
- International Shoe Co. v. WashingtonSupreme Court of the United States · 1945
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
- In Re the Appeal From the Civil PenaltySupreme Court of North Carolina · 1989
- Anderson v. WilsonSupreme Court of the United States · 1933
- Rhyne v. K-Mart Corp.Supreme Court of North Carolina · 2004
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3Cited by2 opinions
- Kimberley Rice Kaestner 1992 Family Trust v. N.C. Dep't of RevenueSupreme Court of North Carolina · 2018
- Kimberley Rice Kaestner 1992 Family Trust v. N.C. Dep't of RevenueSupreme Court of North Carolina · 2018