JUDGMENT ISSUED.

MANDATE ISSUED.

Adjudged to be AFFIRMED. Sotomayor, J., delivered the <a href = 'https://www.supremecourt.gov/opinions/18pdf/18-457_2034.pdf'>opinion</a> 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 amici curiae of Washington State Tax Practitioners filed. (Distributed)

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

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

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

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

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

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

Brief amicus curiae of William Fielding, Trustee 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 Minnesota, Nineteen Other States, & the District of Columbia filed.

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

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

Brief amici curiae of Law Professors filed.

Brief amici curiae of Tax 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.

DISTRIBUTED for Conference of 1/11/2019.

DISTRIBUTED for Conference of 1/4/2019.

Reply of petitioner North Carolina Department of Revenue filed.

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.

Waiver of right of respondent The Kimberley Rice Kaestner 1992 Family Trust to respond filed.

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.