• Illinois Appellate Court holds Illinois can’t tax trust under due process clause—In Linn v. Department of Revenue (2013 Ill. App. (4th) 121055), an Illinois Appellate Court held that a trust wasn’t subject to Illinois income tax under the due process clause. The trust at issue was created when the trustees of an irrevocable inter vivos trust exercised their power to distribute trust property to a new trust. The original trust was established in 1961 by A.N. Pritzker, ...

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