Kimberley Rice Kaestner 1992 Family Trust v. North Carolina Department of Revenue (Lawyers Weekly No. 15-15-0411, 23 pp.) (Gregory McGuire, J.) 2015 NCBC 36 Holding: The collection of income taxes from an out-of-state trust pursuant to G.S. § 105-160.2 violated ...Read More »
A recent North Carolina Business Court decision may have a ripple effect on how what the court calls “foreign” trusts are taxed within the state. The court denied the NC Department of Revenue’s motion to dismiss a plaintiff’s claim that the state tax statute at issue is unconstitutional based on the Due Process Clause and Commerce Clause.
Tagged with: Commerce ClauseRead More »
U.S. v. Gibert A federal statute that allows participation in “gamefowl derbies,” or “cockfighting” is not an unconstitutional extension of congressional power under the Commerce Clause, and the 4th Circuit upholds defendants’ convictions under the statute, 7 U.S.C. § 2156.Read More »
Constitutional – Preemption – Ethanol Blending Statute – Federal Renewable Fuel Program – Intellectual Property – Lanham Act – PMPA – Commerce Clause
American Petroleum Institute v. Cooper North Carolina’s Ethanol Blending Statute – which allows gasoline marketers in our state to participate in the blending of ethanol and gasoline (and the tax credits that go along with such blending) – does not conflict with and is not preempted by the Federal Renewable Fuel Program, the Lanham Act, or the Petroleum Marketing Practices Act, nor does the Ethanol Blending Statute violate the Commerce Clause. Defendants’ motion for summary judgment is granted.Read More »