On December 12, 2022, the Minnesota Tax Court released an opinion in Estate of Anderson v. Commissioner of Revenue addressing the constitutionality of Minnesota’s estate tax structure as applied to an estate that consisted...more
1/13/2023
/ Appeals ,
Constitutional Challenges ,
Dormant Commerce Clause ,
Due Process ,
Estate Planning ,
Estate Tax ,
Estate-Tax Exemption ,
Fiduciary ,
Primary Residence ,
Tax Court ,
Tax Planning ,
Tax Refunds
In a recent opinion, the South Dakota Supreme Court held that trust beneficiaries lacked standing to bring claims against a third party on behalf of the trust. In so holding, the court explained that trustees typically are...more