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                 No. 18-457

                   IN THE

  Supreme Court of the Witeb State%


    NORTH CAROLINA DEPARTMENT OF REVENUE,
                             Petitioner,
                     V.
 THE KIMBERLEY RICE KAESTNER 1992 FAMILY TRUST,
                            Respondent.

         On  Writ of Certiorari to the
       Supreme Court of North Carolina


     BRIEF  OF AMERICAN   COLLEGE   OF
     TAX  COUNSEL   AS AMICUS  CURIAE
       IN SUPPORT   OF RESPONDENT


                     C. WELLS HALL, III
                       Counsel of Record
                     CHARLES H. MERCER, JR.
                     REED J. HOLLANDER
                     NELSON MULLINS RILEY &
                       SCARBOROUGH LLP
                     301 S. College Street
                     Suite 2300
                     Charlotte, NC 28202
                     (704) 417-3000
                     wells.hall@nelsonmullins.com
                     Counsel for Amicus Curiae

March 25, 2019
WILSON-EPES PRINTING CO., INC. - (202) 789-0096 - WASHINGTON, D. C. 20002

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