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Kimberley Rice Kaestner 1992 Family Trust v. N.C. Dep't of Revenue

Citations: 793 S.E.2d 683; 2016 N.C. LEXIS 978; 369 N.C. 189Docket: No. 307PA15-2

Court: Supreme Court of North Carolina; December 8, 2016; North Carolina; State Supreme Court

Narrative Opinion Summary

The North Carolina Court of Appeals received a notice of appeal from the State of North Carolina on August 9, 2016, concerning a substantial constitutional question under G.S. 7A-30. The court dismissed this notice of appeal on December 8, 2016, ex mero motu. Additionally, the State filed a petition for Writ of Supersedeas on July 22, 2016, which was granted by the court on December 8, 2016. Furthermore, a petition for discretionary review of the Court of Appeals' decision was submitted by the State on August 9, 2016, and this was also allowed by the court on December 8, 2016. As a result, the case is now officially docketed, and the respective parties are required to submit their briefs to the court within the timelines and format specified by Appellate Rule 15(g)(2).

Legal Issues Addressed

Discretionary Review of Court of Appeals' Decision

Application: The State's petition for discretionary review of the Court of Appeals' decision was allowed, prompting further proceedings.

Reasoning: A petition for discretionary review of the Court of Appeals' decision was submitted by the State on August 9, 2016, and this was also allowed by the court on December 8, 2016.

Dismissal of Appeal for Constitutional Questions

Application: The North Carolina Court of Appeals dismissed the State's notice of appeal concerning a substantial constitutional question under G.S. 7A-30.

Reasoning: The court dismissed this notice of appeal on December 8, 2016, ex mero motu.

Granting of Writ of Supersedeas

Application: The court granted the State's petition for Writ of Supersedeas that was filed earlier in the year.

Reasoning: The State filed a petition for Writ of Supersedeas on July 22, 2016, which was granted by the court on December 8, 2016.

Requirement for Submission of Briefs

Application: Parties are mandated to submit briefs in accordance with the specified appellate rules following the docketing of the case.

Reasoning: As a result, the case is now officially docketed, and the respective parties are required to submit their briefs to the court within the timelines and format specified by Appellate Rule 15(g)(2).