| 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 | |
| Date | 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) |
| PetitionAppendixCertificate of Word CountProof of Service | |
| Oct 16 2018 | Waiver of right of respondent The Kimberley Rice Kaestner 1992 Family Trust to respond filed. |
| Main Document | |
| 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. |
| Main DocumentCertificate of Word CountProof of Service | |
| Dec 14 2018 | Reply of petitioner North Carolina Department of Revenue filed. |
| Main DocumentProof of ServiceCertificate of Word Count | |
| 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. |
| Blanket Consent | |
| Feb 06 2019 | Blanket Consent filed by Respondent, The Kimberley Rice Kaestner 1992 Family Trust. |
| Blanket Consent | |
| Feb 11 2019 | SET FOR ARGUMENT on Tuesday, April 16, 2019 |
| Feb 22 2019 | Joint appendix filed. (Statement of costs filed) |
| Main Document | |
| Feb 22 2019 | Brief of petitioner North Carolina Department of Revenue filed. |
| Main DocumentCertificate of Word CountProof of Service | |
| Feb 28 2019 | Brief amici curiae of Tax Law Professors filed. |
| Main DocumentCertificate of Word CountProof of Service | |
| Feb 28 2019 | Brief amici curiae of Law Professors filed. |
| Main DocumentCertificate of Word CountProof of Service | |
| Mar 01 2019 | Brief 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 2019 | Brief amici curiae of Minnesota, Nineteen Other States, & the District of Columbia filed. |
| Main DocumentProof of ServiceCertificate of Word Count | |
| Mar 01 2019 | Brief amici curiae of Constitutional Law Scholars in support of neither party filed. |
| Main DocumentCertificate of Word CountProof of Service | |
| Mar 18 2019 | Brief of respondent The Kimberley Rice Kaestner 1992 Family Trust filed. (Distributed) |
| Main DocumentCertificate of Word CountProof of Service | |
| 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) |
| Main DocumentCertificate of Word CountProof of Service | |
| Mar 22 2019 | Brief amicus curiae of The New York State Bar Association filed. (Distributed) |
| Main DocumentCertificate of Word CountProof of Service | |
| Mar 25 2019 | Brief amici curiae of Washington State Tax Practitioners filed. (Distributed) |
| Main DocumentCertificate of Word CountProof of Service | |
| 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) |
| Main DocumentProof of ServiceCertificate of Word Count | |
| Mar 25 2019 | Brief amici curiae of State of South Dakota, et al. filed. (Distributed) |
| Main DocumentCertificate of Word CountProof of Service | |
| Mar 25 2019 | Brief amicus curiae of Council On State Taxation filed. (Distributed) |
| Main DocumentCertificate of Word CountProof of Service | |
| Mar 25 2019 | Brief amicus curiae of The Chamber of Commerce of the United States of America filed. (Distributed) |
| Main DocumentCertificate of Word CountProof of Service | |
| Mar 25 2019 | Brief amicus curiae of Professor Roberta Lea Brilmayer filed. (Distributed) |
| Main DocumentCertificate of Word CountProof of Service | |
| Mar 25 2019 | Brief amici curiae of Certain State Trust and Bank Associations filed. (Distributed) |
| Main DocumentCertificate of Word CountProof of Service | |
| Apr 05 2019 | Reply of petitioner North Carolina Department of Revenue filed. (Distributed) |
| Main DocumentCertificate of Word CountProof of Service | |
| 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. |
| NAME | ADDRESS | PHONE |
| 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 Myrick | Moore & 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 | ||