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                 No. 18-457

                   IN THE

  Supreme Court of the Witeb State%


    NORTH CAROLINA DEPARTMENT OF REVENUE,
                             Petitioner,
                     V.

 THE KIMBERLY RICE KAESTNER 1992 FAMILY TRUST,
                            Respondent.


    On Petition for Writ of Certiorari to the
       Supreme Court of North Carolina


         BRIEF  AMICUS  CURIAE  OF
       COUNCIL   ON STATE  TAXATION
       IN SUPPORT   OF RESPONDENT



                     FREDRICK NICELY
                       Counsel of Record
                     NIKKI DOBAY
                     KARL FRIEDEN
                     DAVID SAWYER
                     COUNCIL ON STATE TAXATION
                     122 C St. N.W., Suite 330
                     Washington, D.C. 20001
                     (202) 484-5222
                     fnicely@cost.org
March 25, 2019

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

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