District 18’s Justice Is Blind Clerkship Opens Eyes and Minds

Aaliyah, a Black woman with auburn and brown hair, wears a white blouse and black suit.By Aaliyah LeCompte

This past summer, I had the opportunity to work with the judges of District 18 in a program led by Judge Scarlett and Judge Pendergrass called “Justice is Blind.” Over the course of the program, I observed many district court proceedings, spent time breaking down statutes, conducted legal research on upcoming and current cases, practiced oral advocacy and engaged in thoughtful discussions about injustice in the legal system.

Before starting the clerkship, I was assigned books, podcasts, and even a movie about different historical injustices. These materials helped to frame the issues for me. They also served as a foundation for challenging lunchtime conversations and for open-minded observation of court proceedings throughout the summer. I learned that, while each judge has a unique way of presiding over a courtroom and doing the hard work of understanding the nuances of the law, each judge must also grapple with the nuances of systemic issues. Throughout the internship, my fellow clerk and I practiced oral advocacy by arguing hypothetical cases. We would work on the structure before each practice and receive feedback afterward. At the end of the internship, we each chose an old DWI case to give a closing argument to one of the judges. At this point, we were well versed in the evidentiary requirements needed to meet the standards set forth in N.C.G.S. § 20-138.1. The challenging part was arguing before the judge, as well as other observers, which included several other judges, attorneys and others. After I finished and could breathe again, I received better feedback than I had expected. I felt proud to do something I had not even imagined would be possible just a few months before.

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Introducing the YLD’s DEI Committee

Taylor, a Black woman with black hair, wears a blue and white blouse and black jacket.Tia, a Black woman with black hair, wears a white blousea nd black jacket.By Taylor Gibbs and Tia Overway

Greetings, everyone!

We are excited to introduce ourselves as the new co-chairs of the YLD’s Diversity, Equity, and Inclusion (DEI) Committee. I am Taylor Gibbs, a second-year associate at Blanco Tackabery in Winston-Salem and a 2024 graduate of Wake Forest University School of Law. Alongside me as co-chair is Tia Overway, a third-year associate at Poyner Spruill in Raleigh and a 2023 graduate of Campbell University School of Law.

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Recovering Costs and Attorney Fees From the IRS: The Qualified Offer Rules

Brian, a white man with brown hair, wears a white shirt, navy suit and gold tie.By Brian C. Bernhardt

The Qualified Offer rules are part of the broader framework for resolving federal tax disputes. As a general rule, taxpayers who prevail in disputes with the IRS may recover reasonable administrative and litigation costs (“Fees and Costs”) only if the IRS’s position was not substantially justified. However, the Qualified Offer rules create a safe harbor: If a taxpayer makes a Qualified Offer to settle a dispute with the IRS, the IRS rejects it, and the taxpayer later obtains a better result in court, the Tax Court will automatically treat the IRS position as not substantially justified, making it easier for taxpayers to recover their Fees and Costs.

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Checking In: October 28, 2025

Compiled by Jessica Junqueira

Carruthers & Roth, P.A. Adds Two New Associates

Gaaron, a man with black hair, wears a white shirt, pale blue tie and grey suit. Gaaron U. Goldsmith will practice on the Commercial Real Estate team and will be involved in helping clients in matters such as the purchase, sale, development, and leasing of property. Goldsmith previously was a clerk with a local firm whose focus was construction, insurance and banking. He was a clerk to a North Carolina Superior Court Judge in Wake County. He graduated from the University of North Carolina School of Law in 2025. While in law school, he was recognized as a Dean’s Fellow, served as a mentor to first-year law students and was a staff member of the North Carolina Journal of International Law. Goldsmith earned his bachelor’s degree with distinction from the University of North Carolina.

Troy, a white man with black hair, wears a white shirt, black tie and black suit.Troy Reid has joined the firm’s Litigation team, where he will assist clients with commercial and business litigation, employment, construction disputes, estate disputes and other litigation matters. Reid previously was a summer litigation clerk with Carruthers & Roth. Reid received his law degree from the University of North Carolina School of Law in 2025. There, he served as chair on the Dean’s Advisory Council and as president of the Carolina Law Ambassadors, and he participated in the Pro Bono Program. He holds a bachelor’s degree from North Carolina State University, where he graduated summa cum laude. Reid earned a North Carolina Real Estate License and is a licensed private pilot.

Poyner Spruill Selects Managing Partner

Chad, a white man with grey hair, wears a white shirt, gold tie and dark grey jacket.Chad Essick was elected to serve as the next managing partner of Poyner Spruill. Essick succeeded Dan Cahill, who is also an NCBA member. Cahill served as the firm’s managing partner since 2017. Essick represents clients in real estate acquisition and development. His primary focus is land use, zoning and entitlements. He represents land owners and developers before local Boards of Adjustment, Planning Commissions, City Councils and County Commissioners on matters including zoning, permitting, variances, annexations, special use permits, site plans and more. Essick previously served as chair of the NCBA Zoning, Planning & Land Use Section (2019-2020). He holds a law degree from Campbell Law School and a bachelor’s degree, summa cum laude, from North Carolina State University.

Smith Debnam Announces New Attorney

Caroline, a white woman with blond hair, wears a white button down shirt and black blazer.A. Caroline Austin has joined the firm, where she will practice with the Divorce and Family Law practice group. Austin represents clients in issues such as equitable distribution, child custody and support, domestic violence protective orders and prenuptial and postnuptial agreements. She holds a law degree from Campbell School of Law; there, she was a Dean’s Excellence Scholar. She received a bachelor’s degree in psychology, cum laude, from the University of Alabama.

 

Two Attorneys Join Young Moore

Lukas, a white man with brown hair and glasses, wears a white shirt, burgundy tie and black jacket.Lukas Epps-Dawson has joined the firm, where he focuses his practice on civil litigation and insurance law. Prior to joining the firm, he served as a clerk to Judge Julee T. Flood at the North Carolina Court of Appeals. He received his law degree magna cum laude from Campbell Law School in 2024. While in law school, he was a Bluebook Editor on the Campbell Law Review. Prior to going to law school, he received a bachelor’s degree in English and government from Hampden-Sydney College.

Kathrynn, a white woman with brown hair, wears a blue blouse and black jacket.Kathrynn D. Johnston has joined the firm. Her practice is focused on trusts and estates, tax planning, business law and related matters. She graduated magna cum laude from Campbell Law School in 2025, where she served as Publication Editor for Campbell Law Review and on the boards of several student organizations, including Women in Law. She received a master’s degree in intercultural studies from Southeastern Baptist Theological Seminary and a bachelor’s degree from Louisiana Christian University.

 

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Providing the Resources for Today and Tomorrow – NCBF Annual Fund and Endowment Fund

Bain, a white man with white hair, wears a white shirt and black suit.By W. Bain Jones Jr.

In June, I was fortunate to attend the Disaster Legal Services Workshop, where lawyers volunteered their services to help victims of Hurricane Helene in Western North Carolina. This workshop was conducted in Asheville and was one of ten seminars held across Western North Carolina to assist individuals dealing with landlord/tenant, insurance, FEMA, health claims, and other issues arising from the devastation of the hurricane. Several hundred people came for help and were assisted by talented lawyers, including the Secretary of State, Elaine Marshall. These lawyers are coordinated by Pisgah Legal Services and voluntarily represent or refer to lawyers who represent the individuals in these matters. The sense of relief and joy that was everywhere at the workshop was invigorating. These North Carolinians knew lawyers cared and that they were not alone in their time of incredible need.

This program is funded by the North Carolina Bar Foundation. The Foundation is the funding body for Association civic education and pro bono programs. Like many other nonprofit foundations, the Bar Foundation receives a small percentage of the interest on the principal of the Endowment. 4ALL–Lawyers on Call, Career Fairs, Entrepreneurs Assistance Program, and the Judicial Learning Center are just a few other programs funded by the Foundation.

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Welcome from the Tax Section Chair – Introducing Our 2025-2026 Leadership Team

Chris, a white man with a shaved head, wears a white shirt, blue tie and black jacket. By Chris Hannum

Dear Tax Section Members,

I am honored to serve as Chair of the North Carolina Bar Association Tax Section for the 2025-2026 year. Our Section continues to play an important role in advancing knowledge, promoting collegiality, and providing opportunities for professional growth in the field of tax law.

Key Initiatives for 2025–2026

We are working hard to achieve several goals for the coming year, including the following:

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NC Reforms Intestacy Laws for Children Born to Unwed Fathers

Andrew, a white man with brown hair, wears a white shirt, maroon tie with a blue paisley pattern and a black suit. By Andrew Brower

Background

North Carolina has rather archaic laws regarding paternity and legitimization. In estate and probate matters, these issues arise when a father dies without a will (i.e., intestate) and leaves behind children born out of wedlock, where the father did not subsequently marry the mother or otherwise legitimate the child through the courts. In such cases, N.C.G.S. § 29-19(b) governs whether the child is considered an heir of the father and eligible to inherit via intestate succession.

This is significant for real estate attorneys and title searchers in determining who has title to real property owned by the intestate father. Not all biological children are intestate heirs under North Carolina law. In fact, the general rule is that children born out of wedlock, who are not subsequently legitimated, are not heirs and do not inherit from their father via intestate succession. However, there are three ways by which a child born out of wedlock can overcome this bar to inheritance, provided timely notice is given to the personal representative of the father’s estate.

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Get to Know WIP Member Joyce Glass

Joyce, a white woman with blond hair, wears a light grey blouse and dark grey suit.

By Joyce Glass

What law school did you attend, and what year did you graduate?

Hofstra Law, 1998.

Describe what a typical workday is like for you. 

A typical workday involves reading updates on case law or on pending companion animal cruelty cases. I will have calls scheduled for any cases I am advising on and take calls for any new cases being investigated and collaborate on needs for the victims (vet care, training, housing). Additionally, I will respond to emails for needs of the companion animals of domestic violence victims if placement is needed. I may also be preparing for an upcoming presentation with research, reviewing slides and practicing presenting. If I am working on legislation, I will review and revise the language as part of the drafting process.

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The Moral Compass: Guiding Your Paralegal Journey

Johana, a woman with dark brown hair, wears a black blouse and tweed blazer. By Johana Sanchez 

Every paralegal learns about confidentiality, avoiding conflicts of interest, and never giving legal advice. These are the non-negotiables that keep our legal system fair and our clients protected. But beyond these, each of us brings something extra to the table—our own sense of right and wrong, the values we learned growing up, and the way we instinctively strive to do good. In my case, I grew up in a catholic family where we had to be the best version of ourselves every day, not only for ourselves, but for the community.

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Meet New Administrative Law Judge: McKensie G. Skeens

Kristen, a white woman with shoulder-length brown hair, wears a tan blouse and a black jacket.By Kristen L. Fetter

We are pleased to welcome McKensie G. Skeens, newly appointed Administrative Law Judge, to the bench. Judge Skeens is an accomplished attorney whose career has been defined by public service and education.

Originally from Abingdon, Virginia, Judge Skeens brings with her the values of service and community that shaped her early life. She earned her B.A., with honors, from the University of Georgia and went on to receive a J.D. from Campbell Law School.

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