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
Questions Presented
 
Proceedings and Orders
Aug 22 2018 Application (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 2018 Application (18A210) granted by The Chief Justice extending the time to file until October 9, 2018.
Oct 09 2018 Petition for a writ of certiorari filed. (Response due November 13, 2018)
Oct 16 2018 Waiver of right of respondent The Kimberley Rice Kaestner 1992 Family Trust to respond filed.
Oct 24 2018 DISTRIBUTED for Conference of 11/9/2018.
Oct 31 2018 Response Requested. (Due November 30, 2018)
Nov 30 2018 Brief of respondent Kimberley Rice Kaestner 1992 Family Trust in opposition filed.
Dec 14 2018 Reply of petitioner North Carolina Department of Revenue filed.
Dec 19 2018 DISTRIBUTED for Conference of 1/4/2019.
Jan 07 2019 DISTRIBUTED for Conference of 1/11/2019.
Jan 11 2019 Petition GRANTED.
Feb 04 2019 Blanket Consent filed by Petitioner, North Carolina Department of Revenue.
Feb 06 2019 Blanket Consent filed by Respondent, The Kimberley Rice Kaestner 1992 Family Trust.
Feb 11 2019 SET FOR ARGUMENT on Tuesday, April 16, 2019
Feb 22 2019 Joint appendix filed. (Statement of costs filed)
Feb 22 2019 Brief of petitioner North Carolina Department of Revenue filed.
Feb 28 2019 Brief amici curiae of Tax Law Professors filed.
Feb 28 2019 Brief amici curiae of Law Professors filed.
Mar 01 2019 Brief amicus curiae of The American College of Trust & Estate Counsel in support of neither party filed.
Mar 01 2019 Brief amici curiae of Minnesota, Nineteen Other States, & the District of Columbia filed.
Mar 01 2019 Brief amici curiae of Constitutional Law Scholars in support of neither party filed.
Mar 18 2019 Brief of respondent The Kimberley Rice Kaestner 1992 Family Trust filed. (Distributed)
Mar 20 2019 CIRCULATED
Mar 21 2019 Record requested from the Supreme Court of North Carolina.
Mar 22 2019 Brief amicus curiae of William Fielding, Trustee filed. (Distributed)
Mar 22 2019 Brief amicus curiae of The New York State Bar Association filed. (Distributed)
Mar 25 2019 Brief amici curiae of Washington State Tax Practitioners filed. (Distributed)
Mar 25 2019 Amicus brief of American College of Tax Counsel not accepted for filing. (Corrected version submitted.)
Mar 25 2019 Brief amicus curiae of American College of Tax Counsel filed (March 25, 2019). (Distributed)
Mar 25 2019 Brief amici curiae of State of South Dakota, et al. filed. (Distributed)
Mar 25 2019 Brief amicus curiae of Council On State Taxation filed. (Distributed)
Mar 25 2019 Brief amicus curiae of The Chamber of Commerce of the United States of America filed. (Distributed)
Mar 25 2019 Brief amicus curiae of Professor Roberta Lea Brilmayer filed. (Distributed)
Mar 25 2019 Brief amici curiae of Certain State Trust and Bank Associations filed. (Distributed)
Apr 05 2019 Reply of petitioner North Carolina Department of Revenue filed. (Distributed)
Apr 16 2019 Argued. For petitioner: Matthew W. Sawchak, North Carolina Solicitor General, Raleigh, N. C. For respondent: David A. O'Neil, Washington, D. C.
Jun 21 2019 Adjudged to be AFFIRMED. Sotomayor, J., delivered the opinion for a unanimous Court. Alito, J., filed a concurring opinion, in which Roberts, C. J., and Gorsuch, J., joined.
Jul 23 2019 MANDATE ISSUED.
Jul 23 2019 JUDGMENT ISSUED.
Attorneys
Attorneys for Petitioners
Matthew W. Sawchak
Counsel of Record
Robinson Bradshaw & Hinson, P.A.
434 Fayetteville Street Suite 1600
Raleigh, NC 27601
MSAWCHAK@ROBINSONBRADSHAW.COM
Ph: 919.239.2602
Party name: NORTH CAROLINA DEPARTMENT OF REVENUE


Attorneys for Respondents
David A. O'Neil
Counsel of Record
Debevoise & Plimpton LLP
801 Pennsylvania Avenue N.W. – Suite 500
Washington, DC 20004
daoneil@debevoise.com
Ph: (202) 383-8000
Party name: The Kimberley Rice Kaestner 1992 Family Trust


Thomas Dean Myrick
Moore & Van Allen PLLC
100 North Tryon Street Suite 4700
Charlotte, NC 28202
tommyrick@mvalaw.com
Ph: 704-331-1126
Party name: The Kimberley Rice Kaestner 1992 Family Trust


Other Attorneys
Stephen Daniel Feldman
Ellis & Winters LLP
4131 Parklake Avenue, Suite 400
Raleigh, NC 27612
stephen.feldman@elliswinters.com
Ph: 919-865-7005
Party name: Trust Law Professors


Dirk Giseburt
Davis Wright Tremaine LLP
920 Fifth Avenue Suite 3300
Seattle, WA 98101
dirkgiseburt@dwt.com
Ph: 206-757-8049
Party name: Washington State Tax Practitioners


Robert W. Goldman
Goldman Felcoski & Stone, P.A.
850 Parkshore Drive
Suite 203
Naples, FL 34103
rgoldman@gfsestatelaw.com
Ph: 239 436-1988
Party name: The American College of Trust & Estate Counsel


C. Wells Hall III
Nelson Mullins Riley & Scarborough LLP
301 S. College Street, Suite 2300
Charlotte, NC 28202
WELLS.HALL@NELSONMULLINS.COM
Ph: (704) 417-3000
Party name: American College of Tax Counsel


Robert Matthew Harper
New York State Bar Association
One Elk Street
Albany, NY 12207
rharper@farrellfritz.com
Ph: 5184633200
Party name: The New York State Bar Association


David M. Lehn
Withers Bergman LLP
1700 East Putnam Avenue
Suite 400
Greenwich, CT 06870
david.lehn@withersworldwide.com
Ph: 203-302-4100
Party name: Certain State Trust and Bank Associations


Alan B. Morrison
George Washington Law School
2000 H Street NW
Washington, DC 20052
ABMORRISON@LAW.GWU.EDU
Ph: 2029947120
Party name: Constitutional Law Scholars


Frederick J. Nicely
Council On State Taxation
122 C Street NW
Suite 330
Washington, DC 20001
FNICELY@COST.ORG
Ph: (202) 484-5222
Party name: Council On State Taxation


John Mitchell O'Mahoney
Minnesota Attorney General's Office
445 Minnesota Street, Suite 1400
St. Paul, MN 55101
john.omahoney@ag.state.mn.us
Ph: 6517571216
Party name: Minnesota, Nineteen Other States, & the District of Columbia


Walter A. Pickhardt
Faegre Baker Daniels LLP
2200 Wells Fargo Center
90 South 7th Street
Minneapolis, MN 55402
walter.pickhardt@faegrebd.com
Ph: 612-766-7000
Party name: William Fielding, Trustee


Andrew John Pincus
Mayer Brown LLP
1999 K Street, NW
Washington, DC 20006
APINCUS@MAYERBROWN.COM
Ph: 202-263-3000
Party name: The Chamber of Commerce of the United States of America


Paul S. Swedlund
Office of the Attorney General
1302 E. Highway 14, Suite 1
Pierre, SD 57501-8501
paul.swedlund@state.sd.us
Ph: 6057733215
Party name: State of South Dakota et al


William D Zabel
Schulte Roth & Zabel LLP
919 Third Avenue
New York, NY 10022
william.zabel@srz.com
Ph: 212-756-2000
Party name: Professor Roberta Lea Brilmayer


Erik R Zimmerman
Robinson, Bradshaw & Hinson, P.A.
1450 Raleigh Road, Suite 100
Chapel Hill, NC 27517
EZIMMERMAN@ROBINSONBRADSHAW.COM
Ph: 919-328-8826
Party name: Tax Law Professors