Kaestner vs North Carolina - US Supreme Court Trust Case

In the US Supreme Court trust case of Kaestner vs. North Carolina the justices ruled 9-0 in favor of the taxpayer. This trust case gives everyone clear rules on taxation of trusts when different parties are in different states. In nearly a century no other trust case such as the Kaestner vs. North Carolina holds the same level of importance. What importance does this trust case have for everyone?

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