North Carolina Department of Revenue v. The Kimberley Rice Kaestner 1992 Family Trust

Docket No.	Argument	Opinion	Vote	Author	Term
18-457	Apr 16, 2019	Jun 21, 2019	9-0	Sotomayor	OT 2018

Holding: 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.

Judgment: Affirmed, 9-0, in an opinion by Justice Sotomayor on June 21, 2019. Justice Alito filed a concurring opinion, in which Chief Justice Roberts and Justice Gorsuch joined.

SCOTUSblog Coverage

Opinion analysis: Presence of in-state beneficiaries alone insufficient for state to assert jurisdiction to tax trust income (Erin Scharff, June 22, 2019)
A "view" from the courtroom: "We break no new legal ground" (Mark Walsh, June 21, 2019)
Argument analysis: Court worries that state trust tax may tax trust income that is never distributed to in-state beneficiary (Erin Scharff, April 18, 2019)
Argument preview: Justices consider whether beneficiarys residence is sufficient for state to assert tax jurisdiction over trust income (Erin Scharff, April 10, 2019)
OT2018 #15: "Second Best Opinion" (First Mondays, January 21, 2019)
Eight new grants, Ginsburg recovery from surgery on track (Amy Howe, January 11, 2019)
Petitions of the week (Aurora Barnes, November 8, 2018)

Date	Proceedings and Orders (key to color coding)
08/22/2018	Application (18A210) to extend the time to file a petition for a writ of certiorari from September 6, 2018 to October 9, 2018, submitted to The Chief Justice.
08/24/2018	Application (18A210) granted by The Chief Justice extending the time to file until October 9, 2018.
10/09/2018	Petition for a writ of certiorari filed. (Response due November 13, 2018)
10/16/2018	Waiver of right of respondent The Kimberley Rice Kaestner 1992 Family Trust to respond filed.
10/24/2018	DISTRIBUTED for Conference of 11/9/2018.
10/31/2018	Response Requested. (Due November 30, 2018)
11/30/2018	Brief of respondent Kimberley Rice Kaestner 1992 Family Trust in opposition filed.
12/14/2018	Reply of petitioner North Carolina Department of Revenue filed.
12/19/2018	DISTRIBUTED for Conference of 1/4/2019.
01/07/2019	DISTRIBUTED for Conference of 1/11/2019.
01/11/2019	Petition GRANTED.
02/04/2019	Blanket Consent filed by Petitioner, North Carolina Department of Revenue.
02/06/2019	Blanket Consent filed by Respondent, The Kimberley Rice Kaestner 1992 Family Trust.
02/11/2019	SET FOR ARGUMENT on Tuesday, April 16, 2019
02/22/2019	Joint appendix filed. (Statement of costs filed)
02/22/2019	Brief of petitioner North Carolina Department of Revenue filed.
02/28/2019	Brief amici curiae of Tax Law Professors filed.
02/28/2019	Brief amici curiae of Law Professors filed.
03/01/2019	Brief amicus curiae of The American College of Trust & Estate Counsel in support of neither party filed.
03/01/2019	Brief amici curiae of Minnesota, Nineteen Other States, & the District of Columbia filed.
03/01/2019	Brief amici curiae of Constitutional Law Scholars in support of neither party filed.
03/18/2019	Brief of respondent The Kimberley Rice Kaestner 1992 Family Trust filed. (Distributed)
03/20/2019	CIRCULATED
03/21/2019	Record requested from the Supreme Court of North Carolina.
03/22/2019	Brief amicus curiae of William Fielding, Trustee filed. (Distributed)
03/22/2019	Brief amicus curiae of The New York State Bar Association filed. (Distributed)
03/25/2019	Brief amici curiae of Washington State Tax Practitioners filed. (Distributed)
03/25/2019	Amicus brief of American College of Tax Counsel not accepted for filing. (Corrected version submitted.)
03/25/2019	Brief amicus curiae of American College of Tax Counsel filed (March 25, 2019). (Distributed)
03/25/2019	Brief amici curiae of State of South Dakota, et al. filed. (Distributed)
03/25/2019	Brief amicus curiae of Council On State Taxation filed. (Distributed)
03/25/2019	Brief amicus curiae of The Chamber of Commerce of the United States of America filed. (Distributed)
03/25/2019	Brief amicus curiae of Professor Roberta Lea Brilmayer filed. (Distributed)
03/25/2019	Brief amici curiae of Certain State Trust and Bank Associations filed. (Distributed)
04/05/2019	Reply of petitioner North Carolina Department of Revenue filed. (Distributed)
04/16/2019	Argued. For petitioner: Matthew W. Sawchak, North Carolina Solicitor General, Raleigh, N. C. For respondent: David A. O'Neil, Washington, D. C.
06/21/2019	Adjudged to be AFFIRMED. Sotomayor, J., delivered the opinion for a unanimous Court. Alito, J., filed a concurring opinion, in which Roberts, C. J., and Gorsuch, J., joined.
07/23/2019	MANDATE ISSUED.
07/23/2019	JUDGMENT ISSUED.