The U.S. Supreme Court has held that a state cannot tax the undistributed income of a trust when the only connection between the state and the trust is that beneficiaries of the trust resides in the state but the beneficiaries have not received income from the trust, have no right to demand income, and are uncertain to receive any income. N.C. Dept. of Revenue v. Kimberley Rice Kaestner 1992 Family Trust, ___ U.S. ___, No. 18-457 (U.S.S.C. 6/21/2019).