When There Really Isn’t Any There There: The Supreme Court in North Carolina Department of Revenue v. Kimberley Rice Kaestner 1992 Family Trust

When the Supreme Court speaks we expect some broad pronouncement, a grand statement settling an intractable problem going to the very essence of the function and application of law in an ordered society.  Particularly so in matters of taxation, not only because I am a tax lawyer, but because taxation is where Government and the citizenry interact most frequently, most universally, sometimes most grindingly, and with Read More

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