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Parker Poe Adams & Bernstein LLP

North Carolina Business Court Rules Tax on Trust Unconstitutional

Parker Poe Adams & Bernstein LLP on

The North Carolina Business Court held North Carolina’s taxation of a trust unconstitutional in Kaestner v. North Carolina Department of Revenue. N.C. Gen. Stat. § 105-160.2 imposes a tax on the undistributed income of a...more

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