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1 1 (2018)

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No. 18-457


                  3n We

oupreme Court of the Wniteb otat%



              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 AMICA  CURIAE
   PROFESSOR   ROBERTA  LEA  BRILMAYER
        IN SUPPORT OF RESPONDENT



                    WILLIAM D. ZABEL
                      Counsel of Record
                      CATHERINE GREVERS SCHMIDT
                    JOHN J. RECTOR
                    SCHULTE ROTH & ZABEL LLP
                    919 Third Avenue
                    New York, New York 10022
                    212-756-2000
                    william.zabel@srz.com
                    catherine.schmidt@srz.com

             COCKLE LEGAL BRIEFS (800) 225-6964
             WWW.COCKLELEGALBRIEFS.COM

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