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1 1 (2019)

handle is hein.preview/prvwtcheaxxz0001 and id is 1 raw text is: No. 18-457 In the Supreme tourt of the atnteb States 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 TAX LAW PROFESSORS AS AMICI CURIAE IN SUPPORT OF PETITIONER DANIEL J. HEMEL UNIVERSITY OF CHICAGO LAW SCHOOL 1111 East 60th Street Suite 610 Chicago, IL 60637 ERIK R. ZIMMERMAN Counsel of Record MARK A. HILLER GABRIEL WRIGHT ROBINSON, BRADSHAW & HINSON, P.A. 1450 Raleigh Road Suite 100 Chapel Hill, NC 27517 (919) 328-8826 ezimmerman@robinson bradshaw.com Counsel for Amici Curiae