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Docket for 18-457

	Search documents in this case:
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

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)
	Petition Appendix Certificate of Word Count Proof 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 Document Certificate of Word Count Proof of Service
Dec 14 2018	Reply of petitioner North Carolina Department of Revenue filed.
	Main Document Proof of Service Certificate 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 Document Certificate of Word Count Proof of Service
Feb 28 2019	Brief amici curiae of Tax Law Professors filed.
	Main Document Certificate of Word Count Proof of Service
Feb 28 2019	Brief amici curiae of Law Professors filed.
	Main Document Certificate of Word Count Proof of Service
Mar 01 2019	Brief amicus curiae of The American College of Trust & Estate Counsel in support of neither party filed.
	Main Document Certificate of Word Count Proof of Service
Mar 01 2019	Brief amici curiae of Minnesota, Nineteen Other States, & the District of Columbia filed.
	Main Document Proof of Service Certificate of Word Count
Mar 01 2019	Brief amici curiae of Constitutional Law Scholars in support of neither party filed.
	Main Document Certificate of Word Count Proof of Service
Mar 18 2019	Brief of respondent The Kimberley Rice Kaestner 1992 Family Trust filed. (Distributed)
	Main Document Certificate of Word Count Proof 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 Document Certificate of Word Count Proof of Service
Mar 22 2019	Brief amicus curiae of The New York State Bar Association filed. (Distributed)
	Main Document Certificate of Word Count Proof of Service
Mar 25 2019	Brief amici curiae of Washington State Tax Practitioners filed. (Distributed)
	Main Document Certificate of Word Count Proof 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 Document Proof of Service Certificate of Word Count
Mar 25 2019	Brief amici curiae of State of South Dakota, et al. filed. (Distributed)
	Main Document Certificate of Word Count Proof of Service
Mar 25 2019	Brief amicus curiae of Council On State Taxation filed. (Distributed)
	Main Document Certificate of Word Count Proof of Service
Mar 25 2019	Brief amicus curiae of The Chamber of Commerce of the United States of America filed. (Distributed)
	Main Document Certificate of Word Count Proof of Service
Mar 25 2019	Brief amicus curiae of Professor Roberta Lea Brilmayer filed. (Distributed)
	Main Document Certificate of Word Count Proof of Service
Mar 25 2019	Brief amici curiae of Certain State Trust and Bank Associations filed. (Distributed)
	Main Document Certificate of Word Count Proof of Service
Apr 05 2019	Reply of petitioner North Carolina Department of Revenue filed. (Distributed)
	Main Document Certificate of Word Count Proof 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