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Kaestner Trust, Due Process and State Nexus to Tax

This session explores the U.S. Constitution's due-process requirements for state tax jurisdiction, informed by the Kaestner Trust decision.

In addition to providing an overview of the decision, it aligns the case with other recent decisions such as Wayfair and McIntyre Machinery to develop a theory of state tax jurisdiction and nexus.

The discussion provides key takeaways from Kaestner Trust according to the primary author of the American College of Tax Counsel's amicus brief.

SPEAKER

  • Reed J. Hollander, Nelson Mullins Riley & Scarborough LLP, Raleigh

PRODUCED
Session from Trusts, Taxes and Trials: An In-Depth Look at the U.S. Supreme Court Kaestner Decision, January 28, 2020

PLANNED BY
NCBA Appellate Practice, Estate Planning & Fiduciary Law, Litigation and Tax Sections

APPROVED CREDIT
North Carolina: 1.00 MCLE/CPE Hour


PROGRAM PRICING
See pricing below.