Legal Opinion
Swanson v. State
Supreme Court of North Carolina
Decided August 14, 1991No. 64PA91PublishedCited by 26 opinions
1Opinion of the Court
WEBB, Justice.
The first question posed by this appeal is whether the rule of Davis is to be applied retroactively. If it is not applied retroactively the defendants are not liable for refunds to the plaintiffs for taxes paid before Davis was decided on 28 March 1989 on federal pensions or military pay. It is a federal question as to whether the rule is to be applied retroactively. The United States Supreme Court has recognized that in some cases it would be inequitable to apply newly announced rules retroactively if prior to the enunciation of the rules parties had reasonably relied on…
2Cases cited13 opinions
- Chevron Oil Co. v. HusonSupreme Court of the United States · 1971
- United States v. L. A. Tucker Truck Lines, Inc.Supreme Court of the United States · 1952
- McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
- Bacchus Imports, Ltd. v. DiasSupreme Court of the United States · 1984
- American Trucking Assns., Inc. v. SmithSupreme Court of the United States · 1990
8 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Harper v. Virginia Department of TaxationSupreme Court of the United States · 1993
- Carrollton-Farmers Branch Independent School District v. Edgewood Independent School DistrictTexas Supreme Court · 1992
- Strelecki v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1994
- Bailey v. StateSupreme Court of North Carolina · 1991
- Fulton Corp. v. FaulknerSupreme Court of North Carolina · 1997
21 more not listed; retrieve them via the Exa API.