Article by Jennifer Karpchuk on "Two Key SCOTUS SALT Cases to Watch and Their Implications for Pa. Taxpayers"
Jennifer Karpchuk discusses two state and local tax cases before the Supreme Court that will have effects both nationally and in Pennsylvania. The first, Franchise Tax Board of California v. Hyatt, S., will determine if states can be sued in the courts of other states without their consent. And, the second, Kimberley Rice Kaestner 1992 Family Trust v. Department of Revenue, will determine whether a state can impose tax on an in-state beneficiary for an out-of-state trust.
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