Tuesday, June 25, 2019
Tax Profs Weigh In On Supreme Court's Decision On Constitutional Limits Of State Taxation Of Trusts
Following up on Saturday's post, Unanimous Supreme Court: State Cannot Tax Out-Of-State Beneficiary On Undistributed Trust Income:
- Daniel Hemel (Chicago), A Constitutional Right To Skirt State Income Tax?
- Erin Scharff (Arizona State), Presence of In-State Beneficiaries Alone Insufficient For State to Assert Jurisdiction to Tax Trust
- Carla A. Spivack (Oklahoma City), Due Process, State Taxation of Trusts and the Myth of the Powerless Beneficiary: A Response to Bridget Crawford and Michelle Simon, 67 UCLA L. Rev. Disc. 46 (2019)
https://taxprof.typepad.com/taxprof_blog/2019/06/tax-profs-weigh-in-on-supreme-courts-decision-on-the-constitutional-limits-of-state-taxation-of-trus.html