Withers partners David Lehn, William Kambas, James Dougherty, and associate Lisa Page provide their insight on our involvement and contribution to the biggest tax case for trusts in decades (North Carolina Department of Revenue v. The Kimberley Rice Kaestner 1992 Family Trust). The Court's unanimous decision, announced on Friday, June 21, ensures that core principles of trust law and taxing jurisdiction remain intact by ruling that a trust beneficiary's residence in a state does not establish enough of a connection to permit the state to tax it.