Category Archives: Supreme Court

Statute of Limitations Minn. Stat. §541.05, Subd. 1 does not begin to run until damages accrue; when damages accrue just got fuzzier.

Hansen v. U.S. Bank as Special Administrator and Personal Representative of the Estate of Robert J. Hansen, A17-1608, Filed September 25, 2019, __ N.W.2d __, (Minn. 2019); reversing the Court of Appeals (and District Court) decision filed July 2, 2018. … Continue reading

Posted in 541.05, Subd, 1, Beneficiary, Breach of Fiduciary Duty, Damages, Statute of Limitations, Supreme Court, toll, tolled

US Supreme Court Decides the Kaestner Trust Case in Favor of Taxpayer; States Can’t Tax Trusts Based Just on the Residence of the Beneficiary

North Carolina Department of Revenue v. Kimberly Rice Kaestner 1992 Family Trust was decided by the United States Supreme Court today, June 21, 2019 by ruling that if the beneficiary does not receive income from the Trust and the beneficiary cannot … Continue reading

Posted in Beneficiary, Due Process, Fiduciary Income Tax, Grantor Trust, income tax, Kaestner, Minnesota Supreme Court, Residence, Resident Trust, Supreme Court, tax, trust, Trust Income Tax, Trust Law, United States Supreme Court

US Supreme Court Upholds Minnesota Revocation on Divorce Statute 524.2-804

United States Supreme Court Reverses Eighth Circuit, Holds Minnesota’s Revocation-on-Divorce Statute is Constitutional in Sveen v. Melin:  By: Karin Ciano, Mason & Helmers [edited with permission] In December 1997, a Minnesota couple, Kaye Melin and Mark Sveen, got married.  Sveen … Continue reading

Posted in 524.2-804, Beneficiary Designation, Divorce, Supreme Court, United States Constitution, United States Supreme Court