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1 1 (2019)

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                 No. 18-457

                 IN  THE
   ~'iuJrUr  LITvurt o~f t4-0 )4nitrbr ''tatr'

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 FOR AMICI CURIAE
  WASHINGTON   STATE TAX PRACTITIONERS
        IN SUPPORT OF RESPONDENT



                     Dirk Giseburt*
                     Davis Wright Tremaine LLP
                     920 Fifth Avenue
                     Suite 3300
                     Seattle, WA 98104
                     (206) 757-8049
                     dirkgiseburt@dwt.com

                     Counsel for Amici Curiae
                     *Counsel of Record


March 25, 2019

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