Brief Amicus Curiae of American College of Tax Counsel V. 1

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1 1 (2019)

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No. 18-457

IN THE

Supreme Court of the Witeb State%

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 AMERICAN COLLEGE OF
TAX COUNSEL AS AMICUS CURIAE
IN SUPPORT OF RESPONDENT

C. WELLS HALL, III
Counsel of Record
CHARLES H. MERCER, JR.
REED J. HOLLANDER
NELSON MULLINS RILEY &
SCARBOROUGH LLP
301 S. College Street
Suite 2300
Charlotte, NC 28202
(704) 417-3000
wells.hall@nelsonmullins.com
Counsel for Amicus Curiae

March 25, 2019
WILSON-EPES PRINTING CO., INC. - (202) 789-0096 - WASHINGTON, D. C. 20002