North Carolina Department of Revenue v. Kimberley Rice Kaestner 1992 Family Trust, 588 U.S. 262 (2019), was a United States Supreme Court case in which the Court held that 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.
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