Supreme Court of the United States / October Term 2018

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

Decided June 21, 2019. Sonia Sotomayor delivered the opinion of the Court.

Docket 18-457 · 588 U.S. 262 · Cited 43 times

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.

The Court’s statement of the holding, from the opinion’s syllabus. The syllabus is prepared by the Reporter of Decisions and is not part of the opinion of the Court — read the official opinion for authority.

Official text

Read the official opinion (PDF, supremecourt.gov) (opens primary source in a new tab)

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Sonia Sotomayor’s profile · All opinions since October Term 2017 · The Supreme Court

Source: Supreme Court of the United States, slip opinions (2019). Citation count from the Free Law Project’s CourtListener bulk data. Data last verified 2026-07-02. Informational only; verify against the primary source before relying. Not a consumer report (FCRA).