This post covers a recent Pennsylvania decision holding that an income tax assessment against a trust could not be sustained under the commerce clause. The only contacts with Pennsylvania were the domicile of the resident beneficiaries and the domicile of the settlor when he established the trust.
The court concluded that the domicile of the beneficiaries was not relevant, and it concluded that the mere fact that the settlor lived in Pennsylvania when he set up the trusts was not enough to sustain the tax assessment.
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