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                 No. 18-457

                   IN THE

Supreme Court of tt aitel &tat%


    NORTH CAROLINA DEPARTMENT OF REVENUE,
                                  Petitioner,
                     V.

 THE KIMBERLY RICE KAESTNER 1992 FAMILY TRUST,
                                Respondent.


            On Writ of Certiorari
   to the Supreme Court of North Carolina


     BRIEF  OF CONSTITUTIONAL LAW
       SCHOLARS   AS AMICI  CURIAE
     IN SUPPORT   OF NEITHER   PARTY


ALLAN ERBSEN
UNIVERSITY OF MINNESOTA
LAW  SCHOOL
229 19th Avenue South
Minneapolis, MN 55455
(612) 626-6632
aerbsen@umn.edu

DARIEN SHANSKE
UC DAVIS SCHOOL OF LAW
400 Mrak Hall Drive
Davis, CA 95616
(530) 752-5860
dshanske@ucdavis.edu


ALAN B. MORRISON
Counsel of Record
THE GEORGE WASHINGTON
UNIVERSITY LAW SCHOOL
2000 H Street NW
Washington, DC 20052
(202) 994-7120
abmorrison@law.gwu.edu


March 1, 2019

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