Legal Opinion
Swanson v. State
Supreme Court of North Carolina
Decided March 4, 1994No. 64PA91PublishedCited by 17 opinions
1Opinion of the Court
EXUM, Chief Justice.
This is an action by plaintiffs, former federal employees and active duty federal military personnel and reservists, for the refund of certain income taxes paid by them before the 28 March 1989 decision of the United States Supreme Court in Davis v. Michigan Department of Treasury, 489 U.S. 803, 103 L. Ed. 2d 891 (1989). We conclude the action may not be maintained because plaintiffs failed to comply with the procedural prerequisites of N.C.G.S. § 105-267 (1992). We, therefore, reverse the entry of summary judgment for plaintiffs entered by the trial court and remand for…
2Cases cited19 opinions
- Davis v. Michigan Department of the TreasurySupreme Court of the United States · 1989
- Harper v. Virginia Department of TaxationSupreme Court of the United States · 1993
- James B. Beam Distilling Co. v. GeorgiaSupreme Court of the United States · 1991
- Bob Jones University v. SimonSupreme Court of the United States · 1974
- McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
14 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Fulton Corp. v. FaulknerSupreme Court of the United States · 1996
- Bailey v. StateSupreme Court of North Carolina · 1998
- Stone v. ErrecartSupreme Court of Vermont · 1996
- Smith v. Raleigh District of the North Carolina Conference of the United Methodist ChurchDistrict Court, E.D. North Carolina · 1999
- American States Insurance v. Department of TreasuryMichigan Court of Appeals · 1997
12 more not listed; retrieve them via the Exa API.