Forsythe v. N.C. Dep't of Revenue, 2022 Ncbc 49a

Forsythe v. N.C. Dep’t of Revenue, 2022 NCBC 49A. STATE OF NORTH CAROLINA IN THE GENERAL COURT OF JUSTICE SUPERIOR COURT DIVISION WAKE COUNTY 20 CVS 10452 CRAIG FORSYTHE and TAMMY FORSYTHE, Petitioners, ORDER AND OPINION ON v. RESPONDENT’S MOTION TO DISMISS AND PETITIONERS’ THE NORTH CAROLINA MOTIONS [CORRECTED] DEPARTMENT OF REVENUE, Respondent, 1. This case—involving both a request for judicial review of a contested tax case under N.C.G.S. § 105-241.16 as well as a constitutional challenge to a tax statute under N.C.G.S. § 105-241.17—has taken a circuitous path to reach this Court. As…