Daniel Hemel has published his article, on Medium, Hemel, A Constitutional Right to Skirt State Income Tax?, addressing the Kaestner case. The conclusion of the article is as follows:
In sum, Kaestner is a disappointing decision that will cost North Carolina many millions of dollars and — when all is said and done — will likely cost other states billions more. Will it go down as part of the anti-canon of worst Supreme Court decisions ever? Of course not. But when the history of our second Gilded Age is written, Kaestner will warrant a plaintive footnote — an illustration that in era of already-too-wide wealth inequality, concerns about high-end tax avoidance elicited from the justices little more than a shrug.
Posted by Lewis J. Saret, Co-General Editor, Wealth Strategies Journal..