(April 17, 2019, 8:39 AM EDT) -- WASHINGTON, D.C. — The solicitor general for North Carolina told the U.S. Supreme Court on April 16 during oral arguments in a tax trust case that in-state beneficiaries of a trust administered in New York should be taxed for undistributed income because they are the “key part of the trust, the very heart” and because they benefit the most from the trust’s revenue (North Carolina Department of Revenue v. The Kimberly Rice Kaestner 1992 Family Trust, No. 18-457, U.S. Sup.)....