U.S. Supreme Court Limits the Ability of States to Tax a Trust – The Kaestner Case
August 8, 2019
by B. Wade Bowen
On June 21, 2019, the U.S. Supreme Court issued an opinion limiting the ability of a state to impose income taxes on a trust when the trust’s connection with the taxing state is minimal. The case is styled North Carolina Department of Revenue v. Kimberley Rice Kaestner 1992 Family Trust. In the…
Good Neighbor Provision/SO2 National Ambient Air Quality Standard: U.S. Environmental Protection Agency Proposal to Approve Arkansas State Implementation Plan
The United States Environmental Protection Agency (“EPA”) published an August 8th Federal Register Notice proposing to approve an Arkansas State Implementation Plan (“SIP”) submittal. See 84 Fed. Reg. 38895. The Arkansas submittal addresses the Clean Air Act requirements pertaining to the “good…
Molten Sulfur Residue/Transportation: U.S. Pipeline and Hazardous Materials Safety Administration Addresses Hazardous Materials Regulations/Transloading Issue
The United States Pipeline and Hazardous Materials Safety Administration (“PHMSA”) addressed in a June 24th interpretive letter the applicability to the Hazardous Materials Regulations (“HMR”) to residue of molten sulfur on tank cars during transloading. PHMSA was responding to a December 6, 2018…
Corporate Average Fuel Economy/Inflation Adjustment for Penalties: Thirteen States File Judicial Challenge to National Highway Traffic Safety Administration Rule
Thirteen states filed a Petition for Review of a Final Rule of the National Highway Traffic Safety Administration (“Petition”) challenging a rule promulgated by the National Highway Traffic Safety Administration (“NHTSA”). The Petition asks the United States Court of Appeals for the Second Circuit…
Solvent-Contaminated Wipes Exclusion/RCRA Guidance: U.S. Environmental Protection Agency Addresses Application of Recycling Provisions
The United States Environmental Protection Agency (“EPA”) issued a June 11th interpretive letter addressing the Resource Conservation and Recovery Act (“RCRA”) solvent-contaminated wipes exclusions (“Exclusions”)found at 40 C.F.R. 261.4(a)(26) and 40 C.F.R. 261.4(b)(18). EPA addressed whether the…