John R. Sexton & Co. v. Justus

LEWIS, Judge.

On 24 November 1992, plaintiff, a Delaware corporation doing business in North Carolina, filed this action against Betsy Y. Justus as the Secretary of the Department of Revenue (hereinafter “defendant”), seeking a refund of soft drink taxes it paid under protest in July 1992. We note that Janice H. Faulkner has since replaced Justus as Secretary of the Department of Revenue. The trial court granted summary judgment for plaintiff and denied summary judgment for defendant. Defendant now appeals, alleging that the court erred in ordering the refund.

The parties stipulated to the…