{"argument_date":"2019-04-16T00:00:00Z","arguments":[{"argument_date":"2019-04-16T00:00:00Z","heading":"What happened at the argument","official_detail_url":"https://www.supremecourt.gov/oral_arguments/argument_transcript/2018","official_transcript_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/18-457_4d46.pdf","paragraphs":["North Carolina argues beneficiaries own trust income under trust law.","The trust argues the state cannot tax income it does not own.","questions"],"reargument":false,"sequence":1,"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 34, lines 8-28","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/18-457_4d46.pdf","page_label":"file page 34, lines 8-28"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 17-31","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/18-457_4d46.pdf","page_label":"file page 4, lines 17-31"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 32-36","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/18-457_4d46.pdf","page_label":"file page 4, lines 32-36"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 8-16","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/18-457_4d46.pdf","page_label":"file page 4, lines 8-16"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 15-16","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/18-457_4d46.pdf","page_label":"file page 5, lines 15-16"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 22-26","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/18-457_4d46.pdf","page_label":"file page 5, lines 22-26"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 34-36","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/18-457_4d46.pdf","page_label":"file page 5, lines 34-36"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 11-20","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/18-457_4d46.pdf","page_label":"file page 6, lines 11-20"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 23-26","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/18-457_4d46.pdf","page_label":"file page 6, lines 23-26"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 33-34","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/18-457_4d46.pdf","page_label":"file page 6, lines 33-34"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 32-34","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/18-457_4d46.pdf","page_label":"file page 7, lines 32-34"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 7-12","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/18-457_4d46.pdf","page_label":"file page 7, lines 7-12"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 15-15","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/18-457_4d46.pdf","page_label":"file page 8, lines 15-15"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 16-18","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/18-457_4d46.pdf","page_label":"file page 8, lines 16-18"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 21-27","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/18-457_4d46.pdf","page_label":"file page 8, lines 21-27"}]}],"caption":"North Carolina Dept. of Revenue v. Kimberley Rice Kaestner 1992 Family Trust","case_history":[{"changed_at":"2026-08-29T20:06:19.921318Z","explanation":"An official oral-argument transcript was verified.","status":"argued"}],"case_status":"argued","dek":"North Carolina taxes trust income using a beneficiary's state residency. The trust argues this violates the Commerce Clause.","dek_sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 34, lines 8-28","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/18-457_4d46.pdf","page_label":"file page 34, lines 8-28"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 17-31","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/18-457_4d46.pdf","page_label":"file page 4, lines 17-31"}],"dispositions":[],"latest_court_document_date":"2019-04-16T00:00:00Z","maturity":"official_transcript","official_detail_url":"https://www.supremecourt.gov/oral_arguments/argument_transcript/2018","official_disposition_urls":[],"official_docket_url":"https://www.supremecourt.gov/docket/docketfiles/html/public/18-457.html","primary_docket":"18-457","revisions":[{"correction_note":"Rewritten to the concise citizen-facing editorial standard.","created_at":"2026-08-30T17:52:26.445252Z","maturity":"official_transcript","revision_number":1},{"correction_note":"Migrated to the dated official Court activity contract without model use.","created_at":"2026-09-05T03:22:24Z","maturity":"official_transcript","revision_number":2}],"schema_version":"1.1","sections":[{"heading":"What this case is about","paragraphs":["North Carolina taxes trust income based on where beneficiaries live. The trust argues this violates the Commerce Clause."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 34, lines 8-28","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/18-457_4d46.pdf","page_label":"file page 34, lines 8-28"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 17-31","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/18-457_4d46.pdf","page_label":"file page 4, lines 17-31"}]},{"heading":"How the case got here","paragraphs":["The Supreme Court heard oral argument in this case on April 16, 2019."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 8-16","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/18-457_4d46.pdf","page_label":"file page 4, lines 8-16"}]},{"heading":"What each side wants","paragraphs":["North Carolina wants to tax trust income based on beneficiary residency.","The trust wants to avoid state tax on its income."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 34, lines 8-28","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/18-457_4d46.pdf","page_label":"file page 34, lines 8-28"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 17-31","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/18-457_4d46.pdf","page_label":"file page 4, lines 17-31"}]},{"heading":"What each side says","paragraphs":["North Carolina argues beneficiaries are true owners of trust income.","The trust argues the state cannot tax income it does not own."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 34, lines 8-28","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/18-457_4d46.pdf","page_label":"file page 34, lines 8-28"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 17-31","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/18-457_4d46.pdf","page_label":"file page 4, lines 17-31"}]},{"heading":"What the justices asked","paragraphs":["Chief Justice Roberts asked if the trust's home state could tax the same income.","Justice Sotomayor asked how the state knows the beneficiary will receive the income."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 32-36","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/18-457_4d46.pdf","page_label":"file page 4, lines 32-36"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 15-16","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/18-457_4d46.pdf","page_label":"file page 5, lines 15-16"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 22-26","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/18-457_4d46.pdf","page_label":"file page 5, lines 22-26"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 34-36","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/18-457_4d46.pdf","page_label":"file page 5, lines 34-36"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 11-20","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/18-457_4d46.pdf","page_label":"file page 6, lines 11-20"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 23-26","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/18-457_4d46.pdf","page_label":"file page 6, lines 23-26"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 33-34","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/18-457_4d46.pdf","page_label":"file page 6, lines 33-34"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 32-34","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/18-457_4d46.pdf","page_label":"file page 7, lines 32-34"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 7-12","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/18-457_4d46.pdf","page_label":"file page 7, lines 7-12"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 15-15","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/18-457_4d46.pdf","page_label":"file page 8, lines 15-15"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 16-18","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/18-457_4d46.pdf","page_label":"file page 8, lines 16-18"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 21-27","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/18-457_4d46.pdf","page_label":"file page 8, lines 21-27"}]},{"heading":"Why it matters","paragraphs":["This case defines state power to tax trust income. It affects how states collect revenue from trusts."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 34, lines 8-28","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/18-457_4d46.pdf","page_label":"file page 34, lines 8-28"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 17-31","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/18-457_4d46.pdf","page_label":"file page 4, lines 17-31"}]},{"heading":"What happens next","paragraphs":["This article currently covers the argument record. Use the official docket link for later case activity."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 32-36","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/18-457_4d46.pdf","page_label":"file page 4, lines 32-36"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 8-16","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/18-457_4d46.pdf","page_label":"file page 4, lines 8-16"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 15-16","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/18-457_4d46.pdf","page_label":"file page 5, lines 15-16"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 22-26","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/18-457_4d46.pdf","page_label":"file page 5, lines 22-26"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 34-36","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/18-457_4d46.pdf","page_label":"file page 5, lines 34-36"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 11-20","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/18-457_4d46.pdf","page_label":"file page 6, lines 11-20"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 23-26","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/18-457_4d46.pdf","page_label":"file page 6, lines 23-26"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 33-34","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/18-457_4d46.pdf","page_label":"file page 6, lines 33-34"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 32-34","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/18-457_4d46.pdf","page_label":"file page 7, lines 32-34"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 7-12","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/18-457_4d46.pdf","page_label":"file page 7, lines 7-12"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 15-15","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/18-457_4d46.pdf","page_label":"file page 8, lines 15-15"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 16-18","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/18-457_4d46.pdf","page_label":"file page 8, lines 16-18"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 21-27","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/18-457_4d46.pdf","page_label":"file page 8, lines 21-27"}]}],"slug":"2018-18-457-north-carolina-dept-of-revenue-v-kimberley-rice-kaestner-1992-family-trust","term":"2018","title":"Can a state tax trust income based on a beneficiary's residency?","title_sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 34, lines 8-28","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/18-457_4d46.pdf","page_label":"file page 34, lines 8-28"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 17-31","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2018/18-457_4d46.pdf","page_label":"file page 4, lines 17-31"}],"topics":[],"undated_disposition_date_fallback":null,"updated_at":"2026-09-05T03:22:24Z"}