Legal Opinion
North Carolina Ass'n of Electronic Tax Filers, Inc. v. Graham
Supreme Court of North Carolina
Decided May 7, 1993No. 228PA92PublishedCited by 5 opinions
1Opinion of the Court
PARKER, Justice.
Plaintiffs filed this action for a declaratory judgment asserting that the Refund Anticipation Loan Act, N.C.G.S. §§ 53-245 to 53-254 (effective Oct. 1, 1990), violates both the Supremacy Clause and the Commerce Clause of the United States Constitution and asking that the Act be declared unconstitutional on its face and in its application to refund anticipation loans made by out-of-state national banks. Plaintiffs moved for summary judgment; the trial court denied plaintiffs’ motion and entered summary judgment in favor of defendant. The court concluded (i) there are no…
2Cases cited10 opinions
- Cipollone v. Liggett Group, Inc.Supreme Court of the United States · 1992
- Edgar v. Mite Corp.Supreme Court of the United States · 1982
- Brown-Forman Distillers Corp. v. New York State Liquor AuthoritySupreme Court of the United States · 1986
- Southern Pacific Co. v. Arizona Ex Rel. SullivanSupreme Court of the United States · 1945
- Kassel v. Consolidated Freightways Corp. of Del.Supreme Court of the United States · 1981
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3Cited by5 opinions
- Abrons Family Practice & Urgent Care v. N.C. Dep't Health & Human Servs.North Carolina Business Court · 2015
- North Carolina Association of Electronic Tax Filers, Inc. v. Graham, Commissioner of Banks, North Carolina Banking CommissionSupreme Court of the United States · 1993
- PBK Holdings, LLC v. County of RockinghamCourt of Appeals of North Carolina · 2014
- Printing Services of Greensboro, Inc. v. American Capital Group, Inc.Court of Appeals of North Carolina · 2006
- Printing Services of Greensboro, Inc. v. American Capital Group, Inc.Court of Appeals of North Carolina · 2006