Supreme Court Overrules Taxation of Trust
Last month the United States Supreme Court ruled (unanimously) that North Carolina’s approach to taxation of trusts was impermissible. If it was a 9-0 decision, though, the obvious questions are: Whoever thought North Carolina’s approach to taxation of trusts would be acceptable in the first place? and What difference will this decision actually make for […]
Posthumously Conceived Twins Denied Survivors Benefits
MAY 28, 2012 VOLUME 19 NUMBER 21 The United States Supreme Court doesn’t very often weigh in on Social Security rules, so when it does those of us in the elder and disability law community pay attention. Last week’s decision by the Court, interpreting Social Security regulations as applied to posthumously conceived children, addressed interesting […]