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Review of Reviews: “The U.S. Supreme Court in Kaestner: Deciphering the Constitutionally Required Minimum Contacts Necessary for State Taxation of Trust Income,” Virginia Law & Business Review (Spring 2021)

Beckett G. Cantley, senior partner, and Geoffrey C. Dietrich, managing partner, both at Cantley Dietrich, PC, in Las Vegas and Dallas, respectively

In North Carolina Department of Revenue v. Kimberley Rice Kaestner 1992 Family Trust,1 the U.S. Supreme Court provided guidance as to the minimum contacts required to protect a state’s taxation of a trust’s income against a due process challenge. The article by Beckett G. Cantley and Geoffrey C. Dietrich provides an excellent description of the limited nature of that guidance and a helpful set of planning principles which, if followed, could minimize the exposure of a


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