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                 No.  18-457

3n  the Supreme   Court  of the Nniteb State

     NORTH CAROLINA DEPARTMENT OF REVENUE,
                                   Petitioner,
                      V.

  THE KIMBERLY RICE KAESTNER 1992 FAMILY TRUST,
                                Respondent.

            On Writ of Certiorari to the
          North Carolina Supreme Court


BRIEF  FOR MINNESOTA AND NINETEEN OTHER
STATES   AND  THE DISTRICT  OF  COLUMBIA   AS
AMICI  CURIAE  SUPPORTING THE PETITIONER

                     KEITH ELLISON
                     Attorney General
                     State of Minnesota

                     JOHN M. O'MAHONEY
                     Counsel of Record
                     Assistant Attorney General
                     445 Minnesota Street, Suite 900
                     St. Paul, Minnesota 55101-2128
                     (651) 757-1216
                     john.omahoney@ag. state.mn.us

                     Counsel for Amici Curiae
      Additional counsel listed on signature pages
 Becker Gallagher - Cincinnati, OH - Washington, D.C. - 800.890.5001

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