Topic
Due Process
1,508 published works
Tax Talks
State Tax on Trust Income Based Solely on In-State Residence of Beneficiaries Found Unconstitutional
By Richard M. Corn, Christine N. Younger, David S. Miller, Mitchell Gaswirth, Stuart Rosow
On June 21, 2019, the United States Supreme Court decided North Carolina Dept. of Revenue v. Kimberly Rice Kaestner 1992 Family Trust (hereinafter, “Kaestner”).[1] In a unanimous opinion delivered by…
SALT Insights
Nothing to See Here? – Kaestner Trust Decision Leaves Many Unanswered Questions
The U.S. Supreme Court recently issued its decision in North Carolina Department of Revenue v. Kimberley Rice Kaestner 1992 Trust. The Court unanimously determined that the residency of in-state beneficiaries…
Tax Controversy 360
Trust Wins Due Process Challenge to North Carolina State Income Tax
By Laurelle M. Gutierrez, Carlyn S. McCaffrey
Last week, the US Supreme Court ruled that North Carolina may not tax a trust's income when the trust's only contact with the state is the in-state residence of discretionary…
Agricultural Law and Taxation Blog
Wayfair Does Not Mean That a State Can Always Tax a Trust Beneficiary
OverviewLast year, the U.S. Supreme Court decided South Dakota v. Wayfair, 138 S. Ct. 2080 (2018), upholding South Dakota’s ability to collect taxes from online sales by sellers with no…
Constitutional Law Prof Blog
SCOTUS Finds State Cannot Tax Trust Beneficiary’s “Income” Consistent With Due Process
Professor Ruthann Robson, City University of New York (CUNY) School of LawIn its opinion in North Carolina Dept of Revenue v. Kimberley Rice Kaestner 1992 Family Trust the United States…
PrawfsBlawg
McDonough and accrual of due process claims
Main Thursday, June 20, 2019McDonough and accrual of due process claimsSCOTUS on Thursday held in McDonough v. Smith that a due process claim for fabrication of evidence can be brought…
Mass Tort Litigation Blog
Does Multidistrict Litigation Deny Plaintiffs Due Process?
As part of Law 360's focus on access to justice, I published this perspectives piece on MDL: Does Multidistrict Litigation Deny Plaintiffs Due Process? It's freely accessible through the link…
Simple Justice
Mumphery Settles, So What Comes Next?
The story of how Houston Texans wide receiver Keith Mumphery was ousted from his job upon an old story being dredged up, and the story itself being a classic example…
ImmigrationProf Blog
Immigration Article of the Day: Withholding Protection by Lindsay Muir Harris
Withholding Protection by Lindsay Muir Harris, 50.3 Columbia Human Rights Law Review 1 (2019).AbstractIn June 2018, President Trump wrote a pair of tweets en route to his golf course, calling for…
Harvey & Binnall Insight & News
Fairfax County School District Accused of Violating Right to Due Process in Sexual Misconduct Cases
In the past few months, three separate federal lawsuits have been brought against the Fairfax County School District (the tenth largest public school system in the country) for mishandling sexual…