Brief Amicus Curiae of Council on State Taxation 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 KIMBERLY RICE KAESTNER 1992 FAMILY TRUST,
Respondent.

On Petition for Writ of Certiorari to the
Supreme Court of North Carolina

BRIEF AMICUS CURIAE OF
COUNCIL ON STATE TAXATION
IN SUPPORT OF RESPONDENT

FREDRICK NICELY
Counsel of Record
NIKKI DOBAY
KARL FRIEDEN
DAVID SAWYER
COUNCIL ON STATE TAXATION
122 C St. N.W., Suite 330
Washington, D.C. 20001
(202) 484-5222
fnicely@cost.org
March 25, 2019

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