No. 18-457
Title:North Carolina Department of Revenue, Petitioner
v.
The Kimberley Rice Kaestner 1992 Family Trust
Docketed:October 11, 2018
Linked with 18A210
Lower Ct:Supreme Court of North Carolina
   Case Numbers:(307PA15-2)
   Decision Date:June 8, 2018
   Rehearing Denied:
  Discretionary Court Decision Date:
Questions Presented

DateProceedings and Orders
Aug 22 2018Application (18A210) to extend the time to file a petition for a writ of certiorari from September 6, 2018 to October 9, 2018, submitted to The Chief Justice.
Main Document
Aug 24 2018Application (18A210) granted by The Chief Justice extending the time to file until October 9, 2018.
Oct 09 2018Petition for a writ of certiorari filed. (Response due November 13, 2018)
PetitionAppendixCertificate of Word CountProof of Service
Oct 16 2018Waiver of right of respondent The Kimberley Rice Kaestner 1992 Family Trust to respond filed.
Main Document
Oct 24 2018DISTRIBUTED for Conference of 11/9/2018.
Oct 31 2018Response Requested. (Due November 30, 2018)
Nov 30 2018Brief of respondent Kimberley Rice Kaestner 1992 Family Trust in opposition filed.
Main DocumentCertificate of Word CountProof of Service
Dec 14 2018Reply of petitioner North Carolina Department of Revenue filed.
Main DocumentProof of ServiceCertificate of Word Count
Dec 19 2018DISTRIBUTED for Conference of 1/4/2019.
Jan 07 2019DISTRIBUTED for Conference of 1/11/2019.
Jan 11 2019Petition GRANTED.
Feb 04 2019Blanket Consent filed by Petitioner, North Carolina Department of Revenue.
Blanket Consent
Feb 06 2019Blanket Consent filed by Respondent, The Kimberley Rice Kaestner 1992 Family Trust.
Blanket Consent
Feb 11 2019SET FOR ARGUMENT on Tuesday, April 16, 2019
Feb 22 2019Joint appendix filed. (Statement of costs filed)
Main Document
Feb 22 2019Brief of petitioner North Carolina Department of Revenue filed.
Main DocumentCertificate of Word CountProof of Service
Feb 28 2019Brief amici curiae of Tax Law Professors filed.
Main DocumentCertificate of Word CountProof of Service
Feb 28 2019Brief amici curiae of Law Professors filed.
Main DocumentCertificate of Word CountProof of Service
Mar 01 2019Brief amicus curiae of The American College of Trust & Estate Counsel in support of neither party filed.
Main DocumentCertificate of Word CountProof of Service
Mar 01 2019Brief amici curiae of Minnesota, Nineteen Other States, & the District of Columbia filed.
Main DocumentProof of ServiceCertificate of Word Count
Mar 01 2019Brief amici curiae of Constitutional Law Scholars in support of neither party filed.
Main DocumentCertificate of Word CountProof of Service
Mar 18 2019Brief of respondent The Kimberley Rice Kaestner 1992 Family Trust filed. (Distributed)
Main DocumentCertificate of Word CountProof of Service
Mar 20 2019CIRCULATED
Mar 21 2019Record requested from the Supreme Court of North Carolina.
Mar 22 2019Brief amicus curiae of William Fielding, Trustee filed. (Distributed)
Main DocumentCertificate of Word CountProof of Service
Mar 22 2019Brief amicus curiae of The New York State Bar Association filed. (Distributed)
Main DocumentCertificate of Word CountProof of Service
Mar 25 2019Brief amici curiae of Washington State Tax Practitioners filed. (Distributed)
Main DocumentCertificate of Word CountProof of Service
Mar 25 2019Amicus brief of American College of Tax Counsel not accepted for filing. (Corrected version submitted.)
Mar 25 2019Brief amicus curiae of American College of Tax Counsel filed (March 25, 2019). (Distributed)
Main DocumentProof of ServiceCertificate of Word Count
Mar 25 2019Brief amici curiae of State of South Dakota, et al. filed. (Distributed)
Main DocumentCertificate of Word CountProof of Service
Mar 25 2019Brief amicus curiae of Council On State Taxation filed. (Distributed)
Main DocumentCertificate of Word CountProof of Service
Mar 25 2019Brief amicus curiae of The Chamber of Commerce of the United States of America filed. (Distributed)
Main DocumentCertificate of Word CountProof of Service
Mar 25 2019Brief amicus curiae of Professor Roberta Lea Brilmayer filed. (Distributed)
Main DocumentCertificate of Word CountProof of Service
Mar 25 2019Brief amici curiae of Certain State Trust and Bank Associations filed. (Distributed)
Main DocumentCertificate of Word CountProof of Service
Apr 05 2019Reply of petitioner North Carolina Department of Revenue filed. (Distributed)
Main DocumentCertificate of Word CountProof of Service
Apr 16 2019Argued. For petitioner: Matthew W. Sawchak, North Carolina Solicitor General, Raleigh, N. C. For respondent: David A. O'Neil, Washington, D. C.

NAMEADDRESSPHONE
Attorneys for Petitioner
Matthew W. Sawchak
    Counsel of Record
North Carolina Dept. of Justice
P.O. Box 629
Raleigh, NC 27602

msawchak@ncdoj.gov
(919) 716-6400
Party name: NORTH CAROLINA DEPARTMENT OF REVENUE
Attorneys for Respondent
David A. O'Neil
    Counsel of Record
Debevoise & Plimpton LLP
801 Pennsylvania Avenue N.W. – Suite 500
Washington, DC 20004

daoneil@debevoise.com
(202) 383-8000
Party name: The Kimberley Rice Kaestner 1992 Family Trust
Thomas Dean MyrickMoore & Van Allen PLLC
100 North Tryon Street, Floor 47
Charlotte, NC 28202

tommyrick@mvalaw.com
704-331-1126
Party name: The Kimberley Rice Kaestner 1992 Family Trust
Other
Stephen Daniel Feldman
    Counsel of Record
Ellis & Winters LLP
4131 Parklake Avenue, Suite 400
Raleigh, NC 27612

stephen.feldman@elliswinters.com
919-865-7005
Party name: Trust Law Professors
Dirk Giseburt
    Counsel of Record
Davis Wright Tremaine LLP
920 Fifth Avenue
Suite 3300
Seattle, WA 98104

dirkgiseburt@dwt.com
206-757-8049
Party name: Washington State Tax Practitioners
Robert W. Goldman
    Counsel of Record
Goldman Felcoski & Stone, P.A.
850 Parkshore Drive
Suite 203
Naples, FL 34103

rgoldman@gfsestatelaw.com
239 436-1988
Party name: The American College of Trust & Estate Counsel
C. Wells Hall III
    Counsel of Record
Nelson Mullins Riley & Scarborough LLP
301 S. College Street
Suite 2300
Charlotte, NC 28202

wells.hall@nelsonmullins.com
704-417-3000
Party name: American College of Tax Counsel
Robert Matthew Harper
    Counsel of Record
New York State Bar Association
One Elk Street
Albany, NY 12207

rharper@farrellfritz.com
5184633200
Party name: The New York State Bar Association
David M. Lehn
    Counsel of Record
Withers Bergman LLP
1700 East Putnam Avenue
Suite 400
Greenwich, CT 06870

david.lehn@withersworldwide.com
203-302-4100
Party name: Certain State Trust and Bank Associations
Alan B. Morrison
    Counsel of Record
George Washington Law School
2000 H Street NW
Washington, DC 20052

abmorrison@law.gwu.edu
2029947120
Party name: Constitutional Law Scholars
Frederick J. Nicely
    Counsel of Record
Counsel On State Taxation
122 C Street NW
Suite 330
Washington, DC 20001-2109

fnicely@cost.org
2024845213
Party name: Council On State Taxation
John Mitchell O'Mahoney
    Counsel of Record
Minnesota Attorney General's Office
445 Minnesota Street, Suite 900
St. Paul, MN 55101

john.omahoney@ag.state.mn.us
6517571216
Party name: Minnesota, Nineteen Other States, & the District of Columbia
Walter A. Pickhardt
    Counsel of Record
Faegre Baker Daniels LLP
2200 Wells Fargo Center
90 South 7th Street
Minneapolis, MN 55402

walter.pickhardt@faegrebd.com
612-766-7000
Party name: William Fielding, Trustee
Andrew John Pincus
    Counsel of Record
Mayer Brown LLP
1999 K Street, NW
Washington, DC 20006

apincus@mayerbrown.com
202-263-3220
Party name: The Chamber of Commerce of the United States of America
Paul S. Swedlund
    Counsel of Record
Office of the Attorney General
1302 E. Highway 14, Suite 1
Pierre, SD 57501-8501

paul.swedlund@state.sd.us
6057735402
Party name: State of South Dakota et al
William D Zabel
    Counsel of Record
Schulte Roth & Zabel LLP
919 Third Avenue
New York, NY 10022

william.zabel@srz.com
212-756-2000
Party name: Professor Roberta Lea Brilmayer
Erik R Zimmerman
    Counsel of Record
Robinson, Bradshaw & Hinson, P.A.
1450 Raleigh Road, Suite 100
Chapel Hill, NC 27517

ezimmerman@robinsonbradshaw.com
919-328-8826
Party name: Tax Law Professors