Legal Opinion
Swanson v. Powers
Court of Appeals for the Fourth Circuit
Decided June 25, 1991No. 90-1110PublishedCited by 69 opinions
1Opinion of the Court
WILKINSON, Circuit Judge:
Helen Powers, former Secretary of Revenue for the state of North Carolina, faces potential liability of $140 million for her actions in enforcing the state revenue code. According to complainant taxpayers, Secretary Powers collected taxes from them during a four-year period when she should have known that to do so violated both the constitutional doctrine of intergovernmental tax immunity and the Public Salary Tax Act of 1939. Because the law that plaintiffs claim Powers violated was not clearly established at the time, however, we hold that she is entitled to…
2Cases cited27 opinions
- Harlow v. FitzgeraldSupreme Court of the United States · 1982
- Anderson v. CreightonSupreme Court of the United States · 1987
- Malley v. BriggsSupreme Court of the United States · 1986
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Davis v. Michigan Department of the TreasurySupreme Court of the United States · 1989
22 more not listed; retrieve them via the Exa API.
3Cited by69 opinions
- Edwards v. City of GoldsboroCourt of Appeals for the Fourth Circuit · 1999
- Edwards v. City of GoldsboroCourt of Appeals for the Fourth Circuit · 1999
- Pinder v. JohnsonCourt of Appeals for the Fourth Circuit · 1995
- Doe v. BroderickCourt of Appeals for the Fourth Circuit · 2000
- Lisa Amaechi v. Matthew West, and Bernard R. Pfluger Town of DumfriesCourt of Appeals for the Fourth Circuit · 2001
64 more not listed; retrieve them via the Exa API.