No. 18-664
Cynthia Bauerly, Commissioner, Minnesota Department of Revenue v. William Fielding, Trustee of the Reid and Ann MacDonald Irrevocable GST Trust for Maria V. MacDonald, et al.
Relisted (2)
Tags: conflict-of-laws constitutional-law due-process family-business income-tax income-taxation resident-trust resident-trusts state-taxation trustee-location
Key Terms:
DueProcess
DueProcess
Latest Conference:
2019-06-27
(distributed 2 times)
Question Presented (from Petition)
Does the Due Process Clause prohibit states from imposing incomes taxes on statutory "resident trusts" that have significant additional contacts with the state, but are administered by an out-of-state trustee?
Question Presented (AI Summary)
Does the Due Process Clause prohibit states from imposing incomes taxes on statutory 'resident trusts' that have significant additional contacts with the state, but are administered by an out-of-state trustee?
Docket Entries
2019-06-28
Petition DENIED.
2019-06-26
DISTRIBUTED for Conference of 6/27/2019.
2019-02-06
DISTRIBUTED for Conference of 2/22/2019.
2019-02-06
Letter of February 4, 2019, from counsel for petitioner received. (Distributed)
2019-02-04
Reply of petitioner Cynthia Bauerly, Commissioner of the Minnesota Department of Revenue filed.
2019-01-22
Brief of respondents William Fielding, Trustee, et al. in opposition filed.
2018-12-14
Motion to extend the time to file a response is granted and the time is extended to and including January 22, 2019.
2018-12-12
Motion to extend the time to file a response from December 21, 2018 to January 22, 2019, submitted to The Clerk.
2018-11-15
Petition for a writ of certiorari filed. (Response due December 21, 2018)
2018-10-04
Application (18A364) granted by Justice Gorsuch extending the time to file until November 15, 2018.
2018-10-02
Application (18A364) to extend the time to file a petition for a writ of certiorari from October 16, 2018 to November 15, 2018, submitted to Justice Gorsuch.
Attorneys
Cynthia Bauerly, Commissioner of the Minnesota Department of Revenue
John Mitchell O'Mahoney — Minnesota Attorney General's Office, Petitioner
William Fielding, Trustee, et al.
Walter A. Pickhardt — Faegre Baker Daniels LLP, Respondent