HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.
![handle is hein.preview/prvwtcheaxxu0001 and id is 1 raw text is:
App. No.
In the
Supreme Court of the United States
NORTH CAROLINA DEPARTMENT OF REVENUE,
Petitioner,
V.
THE KIMBERLY RICE KAESTNER 1992 FAMILY TRUST,
Respondent.
APPLICATION TO EXTEND TIME TO FILE
A PETITION FOR WRIT OF CERTIORARI
TO THE HONORABLE JOHN G. ROBERTS, JR., AS CIRCUIT JUSTICE FOR THE UNITED
STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT:
1. Petitioner, the North Carolina Department of Revenue, respectfully
requests that the time to file a petition for a writ of certiorari in this case be
extended by thirty days, to October 9, 2018.
2. A number of states tax the income of a trust when the trust's
beneficiaries are in-state residents. North Carolina is one of those states. North
Carolina assesses taxes on the amount of the taxable income of the . . . trust that is
for the benefit of a resident of [the] State. N.C. Gen. Stat. § 105-160.2 (2017). The
tax statute at issue (or one of its predecessors) has been in force and unchallenged
since 1923.
3. In tax years 2005 through 2008, North Carolina assessed taxes on the
undistributed income earned by the respondent, the Kimberly Rice Kaestner 1992](ViewImageLocal?handle=hein.preview/prvwtcheaxxu0001&div=1&collection=&method=preview&ext=.png&size=3)