JUDGMENT ISSUED.

MANDATE ISSUED.

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.

Argued. For petitioner: Matthew W. Sawchak, North Carolina Solicitor General, Raleigh, N. C. For respondent: David A. O'Neil, Washington, D. C.

Reply of petitioner North Carolina Department of Revenue filed. (Distributed)

Brief amici curiae of State of South Dakota, et al. filed. (Distributed)

Brief amicus curiae of Council On State Taxation filed. (Distributed)

Amicus brief of American College of Tax Counsel not accepted for filing. (Corrected version submitted.)

Brief amicus curiae of American College of Tax Counsel filed (March 25, 2019). (Distributed)

Brief amici curiae of Washington State Tax Practitioners filed. (Distributed)

Brief amici curiae of Certain State Trust and Bank Associations filed. (Distributed)

Brief amicus curiae of Professor Roberta Lea Brilmayer filed. (Distributed)

Brief amicus curiae of The Chamber of Commerce of the United States of America filed. (Distributed)

Brief amicus curiae of William Fielding, Trustee filed. (Distributed)

Brief amicus curiae of The New York State Bar Association filed. (Distributed)

Record requested from the Supreme Court of North Carolina.

CIRCULATED

Brief of respondent The Kimberley Rice Kaestner 1992 Family Trust filed. (Distributed)

Brief amici curiae of Constitutional Law Scholars in support of neither party filed.

Brief amici curiae of Minnesota, Nineteen Other States, & the District of Columbia filed.

Brief amicus curiae of The American College of Trust & Estate Counsel in support of neither party filed.

Brief amici curiae of Tax Law Professors filed.

Brief amici curiae of Law Professors filed.

Brief of petitioner North Carolina Department of Revenue filed.

Joint appendix filed. (Statement of costs filed)

SET FOR ARGUMENT on Tuesday, April 16, 2019

Blanket Consent filed by Respondent, The Kimberley Rice Kaestner 1992 Family Trust.

Blanket Consent filed by Petitioner, North Carolina Department of Revenue.

Petition GRANTED.

Brief of respondent Kimberley Rice Kaestner 1992 Family Trust in opposition filed.

Response Requested. (Due November 30, 2018)

DISTRIBUTED for Conference of 11/9/2018.

Petition for a writ of certiorari filed. (Response due November 13, 2018)

Application (18A210) granted by The Chief Justice extending the time to file until October 9, 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.

NORTH CAROLINA DEPARTMENT OF REVENUE, Petitioner, represented by Matthew W. Sawchak

The Kimberley Rice Kaestner 1992 Family Trust, Respondent, represented by David A. O'Neil

The Kimberley Rice Kaestner 1992 Family Trust, Respondent, represented by Thomas Dean Myrick

American College of Tax Counsel, Amicus Curiae, represented by C. Wells Hall III

Certain State Trust and Bank Associations, Amicus Curiae, represented by David M. Lehn

Constitutional Law Scholars, Amicus Curiae, represented by Alan B. Morrison

Council On State Taxation, Amicus Curiae, represented by Frederick J. Nicely

Minnesota, Nineteen Other States, & the District of Columbia, Amicus Curiae, represented by John Mitchell O'Mahoney

Professor Roberta Lea Brilmayer, Amicus Curiae, represented by William D Zabel

State of South Dakota et al, Amicus Curiae, represented by Paul S. Swedlund

Tax Law Professors, Amicus Curiae, represented by Erik R Zimmerman

The American College of Trust & Estate Counsel, Amicus Curiae, represented by Robert W. Goldman

The Chamber of Commerce of the United States of America, Amicus Curiae, represented by Andrew John Pincus

The New York State Bar Association, Amicus Curiae, represented by Robert Matthew Harper

Trust Law Professors, Amicus Curiae, represented by Stephen Daniel Feldman

Washington State Tax Practitioners, Amicus Curiae, represented by Dirk Giseburt

William Fielding, Trustee, Amicus Curiae, represented by Walter A. Pickhardt