Kaestner 1992 Family Tr. v. N.C. Dep't of Revenue

Appeal from Court of Appeals decision affirming the N.C. Business Court's grant of summary judgment for plaintiff, an out-of-state trust, in a civil action seeking refund of taxes paid on income earned by the trust but not distributed to a North Carolina resident; whether N.C.G.S. § 105-160.2, under which the tax was assessed, as applied here violates due process under the North Carolina and United States Constitutions.

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Summary

Appeal from Court of Appeals decision affirming the N.C. Business Court's grant of summary judgment for plaintiff, an out-of-state trust, in a civil action seeking refund of taxes paid on income earned by the trust but not distributed to a North Carolina resident; whether N.C.G.S. § 105-160.2, under which the tax was assessed, as applied here violates due process under the North Carolina and United States Constitutions.