Mealey's (March 6, 2019, 1:42 PM EST) -- WASHINGTON, D.C. — Twenty states as well as the District of Columbia urged the U.S. Supreme Court in an amicus curiae brief filed March 1 in support of the North Carolina Department of Revenue to overturn a North Carolina Supreme Court ruling that found that the department improperly taxed a family trust based on the in-state residency of a beneficiary, arguing that allowing the ruling to stand would result in a “judicially created tax shelter” that allows trusts to avoid paying income taxes to any state (North Carolina Department of Revenue v. Kimberly Rice Kaestner 1992 Family Trust, No. 18-457, U.S. Sup.)....