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handle is hein.preview/prvwtcheaxyl0001 and id is 1 raw text is: 










                No. 18-457

In the Supreme  Court of the Wnitetb *tates5

    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 THE CHAMBER   OF COMMERCE
  OF THE UNITED  STATES  OF AMERICA  AS
     AMICUS  CURIAE  IN SUPPORT  OF
              RESPONDENT

STEVEN P. LEHOTSKY  ANDREW J. PINCUS
JONATHAN D. URICK    Counsel of Record
U.S. Chamber        DANIEL E. JONES
Litigation Center, Inc.  Mayer Brown LLP
1615 H Street, N. W. 1999 K Street, N. W.
Washington, D.C. 20062 Washington, D.C. 20006
                     (202) 263-3000
                     apincus@mayerbrown.com
          Counsel for Amicus Curiae

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