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1 1 (2019)

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No. 18-457


O'upreme C2ourt of thie Eniteb S'tatto



              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 WILLIAM  FIELDING,
       TRUSTEE,   AS AMICUS  CURIAE
       IN SUPPORT   OF RESPONDENT



                    WALTER A. PICKHARDT
                      Counsel of Record
                    LAURA S. CARLSON
                    CAITLIN E. ABRAM
                    NICHOLAS J. NELSON
                    FAEGRE BAKER DANIELS LLP
                    2200 Wells Fargo Center
                    90 South Seventh Street
                    Minneapolis, MN 55402
                    (612) 766-7000
                    walter.pickhardt@faegrebd.com

             COCKLE LEGAL BRIEFS (800) 225-6964
             WWW.COCKLELEGALBRIEFS.COM

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