The question of which state is entitled to its share of tax revenue has become one of the most important issues for fiduciary income taxation. This course discusses state fiduciary income taxation rules and issues, and the impact of the Linn decision. Upon completion of this course, you will be able to: Describe the nuts and bolts of state fiduciary income taxation; Recognize planning opportunities with mobile clients and long-term trusts; Understand how the recent Linn decision will impact state fiduciary taxation generally