State Trust Taxes Ripe For Constitutional Challenges

By Toni Ann Kruse and Melissa Price
November 16, 2018, 2:36 PM EST

Law360 (November 16, 2018, 2:36 PM EST) — Fielding v. Commissioner of Revenue[1] is the most recent case in a series of cases that have used the U.S. Constitution to curtail the ability of states to impose their income…