Category Archives: Trust Income Tax

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

In the case of Fielding v. (Minnesota) Commissioner of Revenue, filed July 18, 2018, A17-1177; 916 N.W.2d 323 (Minn. 2018), the Minnesota┬áSupreme Court found the Minnesota Resident Trust income tax statute Minn. Stat. ┬ž 290.01 Subd. 7b(a)(2) unconstitutional┬á under the … 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