Category Archives: Resident Trust

Minnesota Resident Trust Statute is Unconstitutional; Minn. Stat. 290.01, Subd. 7b(a)(2)

In the case of MacDonald Irrevocable GST Trust v. (Minnesota) Commissioner of Revenue, Filed July 18, 2018, A17-1177 __ N.W.2d __ (Minn. 2018), the Minnesota┬áSupreme Court found the Minnesota Resident Trust income tax statute Minn. Stat. ┬ž 290.01 Subd. 7b(a)(2) … Continue reading

Posted in 290.01 Subd. 7b(a)(2), Constitution, Due Process, Fiduciary Income Tax, Grantor Trust, Irrevocable Trust, MacDonald, Minnesota Supreme Court, Resident Trust, Trust Income Tax, Uncategorized