North Carolina Department of Revenue v. the Kimberley Rice Kaestner 1992 Family Trust

139 S. Ct. 2213 · Decided June 21, 2019 · Supreme Court of the United States

At a glance

North Carolina Department of Revenue v. the Kimberley Rice Kaestner 1992 Family Trust was decided on June 21, 2019 unanimously (9–0). The Court affirmed the lower court's decision. Justice Sonia Sotomayor wrote the opinion of the Court. SCDB classifies its main issue as “State or local government tax” in the Economic Activity area. SCDB records that the Court declared a state or territorial law, regulation or constitutional provision unconstitutional.

Read the opinion

• CourtListener (Free Law Project) — opinion text
• Supreme Court of the United States — slip opinions, October Term 2018
• Supreme Court of the United States — docket 18-457

Case details

How the Justices voted

Full case caption

North Carolina Department of Revenue v. the Kimberley Rice Kaestner 1992 Family Trust

SCDB identifiers: case 2018-071, docket 2018-071-01.

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Source: Supreme Court Database, 2026 Release 01 (data file dated September 8, 2026). Imported into CaseTrail November 5, 2026. Coverage: decisions from the 1946 through 2025 Terms. Methodology · Report an error