In The Law of Trusts and Trustees, George Gleason Bogert describes trusts as a “legal abstraction: a fiction created to represent the tripartite relationship among a settlor, a trustee, and a beneficiary.” The debatable location of a trust makes it difficult for courts to agree which jurisdictions may tax a trust’s income. For example, what if only a trust beneficiary is located in the state, may the state tax the trust’s income? 

In North Carolina Department of Revenue v. The Kimberley Rice Kaestner 1992 Family Trust the Supreme Court will decide whether the Due Process Clause prohibits states from taxing trusts based on trust beneficiaries’ in-state residency.

Most, if not all, states have adopted “implied consent” laws where drivers may be tested if police have probable cause to suspect they have been driving while intoxicated. Drivers may withdraw consent and refuse to take a test, subject to penalties. In Birchfield v. North Dakota (2016) the Supreme Court held that generally police must obtain a warrant to require a blood test (versus a breath test) where officers have probable cause.

But what if a driver is unconscious and unable to withdraw consent to a blood test (and unable to take a breath test)? Wisconsin and 28 other states allow warrantless blood draws of unconscious drivers where police have probable cause to suspect drunk driving.

The question the Supreme Court will decide in Mitchell v. Wisconsin is whether a statute authorizing a blood draw from an unconscious motorist provides an exception to the Fourth Amendment warrant requirement.

CSG Midwest
In November, the U.S. Supreme Court heard arguments in a case that could dramatically limit states’ and localities’ ability to levy criminal fines and asset forfeitures. The central question in ...
CSG Midwest
The Michigan Legislature has codified the use of an objective, evidence-based scoring system that determines a prisoner’s probability of parole success. Under ...
CSG Midwest
This past year marked the 100th anniversary of daylight saving time in the United States, and it also included the introduction of numerous bills — in the Midwest and elsewhere — seeking an end to the “spring forward, fall back” ritual that now occurs in communities across the country.
Similar proposals are likely to appear in the year ahead. Entering 2019, only two U.S. states, Arizona and Hawaii, did not observe daylight saving time — an option for all states under federal law. At one time, much of Indiana did not observe daylight saving time, but that changed with the passage of legislation 14 years ago instituting its use across the state.
CSG Midwest
In future Michigan elections, getting initiatives on the ballot will require more than simply gathering enough valid signatures from anywhere in the state. HB 6595, signed into law in late December, requires what its supporters have called “geographic diversity.” No more than 15 percent of the signatures used to determine the validity of an initiative petition can come from a single congressional district. Michigan has 14 congressional districts. This new law applies to voter-initiated constitutional amendments, statutes and veto referenda.
CSG Midwest
A first-of-its-kind study in Minnesota details a dramatic rise in the use of telemedicine in that state. Between 2010 and 2015, the state’s number of “virtual visits” jumped from 11,113 to 86,238. These new findings, the result of research conducted by the state Department of Health and University of Minnesota School of Public Health, show that telemedicine “may be emerging as an option to overcome some of the geographical barriers of accessing specialty care,” state Commissioner of Health Jan Malcolm says.
CSG Midwest
Two states in the Midwest have new laws in place that aim to improve the safety of nurses and other health care professionals. The Illinois General Assembly passed HB 4100 in response to two high-profile incidents. In one case, the Chicago Tribune reports, two nurses were taken hostage after an inmate being treated at their hospital got hold of a corrections officer’s gun. One of the nurses was sexually assaulted before police fatally shot the inmate. A month later, a nursing assistant and corrections officer were taken hostage at another hospital.
CSG Midwest
State fiscal conditions were the focus of several recent national studies — here are some of the key findings for the Midwest.
CSG Midwest
Michigan Sen. Curt VanderWall calls it the “most scrutinized pipeline in the nation.” And whatever one thinks the state should do about the future of Line 5 ­­— which is located under the Straits of Mackinac and carries up to 540,000 barrels of oil and natural gas liquids every day — it’s hard to disagree with the observation. Built in 1953, the twin pipelines have been called a “sunken hazard” that put the “Great Lakes at risk of a catastrophic oil pipeline rupture.”
But VanderWall and others note that Michigan relies on the energy supplies being shipped via Line 5. He says, for example, that most of the propane used in the Upper Peninsula comes from the 645-mile pipeline, which starts in Wisconsin, goes under the Straits, and then winds through Michigan before reaching Ontario.
“To get the same supplies by truck, you’d need 2,400 trucks doing it every day, nonstop,” says VanderWall, a member of the Great Lakes-St. Lawrence Legislative Caucus Executive Committee. “The pipeline is the safest way to transport the oil. We need to make it safer.”
The state’s policy solution, at least for now, is this: Allow Line 5 to continue to operate for another few years, under enhanced inspections. Meanwhile, begin construction on a utility tunnel, located up to 100 feet beneath the lakebed, that would secure a new pipeline.

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