The U.S. Supreme Court heard oral arguments in the case of North Carolina Dep’t of Rev. v. Kimberley Rice Kaestner 1992 Family Trust, No. 18-457 (U.S.). The case involves a North Carolina statute (N.C. Gen. Stat. §105-160.2) that allows a trust to be taxed solely because it has a North Carolina beneficiary, which was held to be unconstitutional by the North Carolina Supreme Court for violating the Due Process Clause of the 14th Amendment to the U.S. Constitution. Read more at The Tax Adviser.