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Home / Courts / N.C. Supreme Court / Taxation – Trusts & Estates – Constitutional – Due Process – Minimum Contacts – Trust Beneficiaries (access required)

Taxation – Trusts & Estates – Constitutional – Due Process – Minimum Contacts – Trust Beneficiaries (access required)

Where (1) the plaintiff-trust was created in and has its governing documents kept in New York, (2) the trust is governed by New York law, (3) its trustee lives in Connecticut and works in New York, and (4) the trust paid no benefits to its North Carolina-resident beneficiaries during the tax years in question, the ...

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