In Re Appeal of IBM Credit Corp.

The majority’s opinion holds the Commission erroneously imposed a burden of persuasion on IBM Credit rather than a burden of production, contrary to the express requirements of In re Southern Railway, 313 N.C. 177, 328 S.E.2d 235 (1985). The majority’s opinion argues the Commission impermissibly placed the burden of proof on IBM Credit. I disagree and vote to affirm the Commission’s final decision. I respectfully dissent.

I. Standard of Review

This Court reviews the Commission’s decision under the whole record test. The whole record test is not a tool of judicial intrusion and this Court only…