Legal Opinion
Buchan v. Shaw
Supreme Court of North Carolina
Decided November 4, 1953No. 235PublishedCited by 11 opinions
1Opinion of the Court
78 S.E.2d 317 (1953)
238 N.C. 522
BUCHAN et al.
v.
SHAW.
No. 235.
Supreme Court of North Carolina.
November 4, 1953.
W. H. McElwee, Jr., North Wilkesboro, for plaintiff appellant.
Atty. Gen. Harrey McMullan and Samuel Behrends, Jr., Raleigh, member of Staff, for defendant appellee.
BARNHILL, Justice.
An action against the Commissioner of Revenue, in essence, is an action against the State. Prudential Insurance Co. v. Powell, Unemployment Compensation Comm., 217 N.C. 495, 8 S.E.2d 619. Since the State has not waived its immunity against suit by one of its citizens under the Declaratory Judgment Act, G.S.…
2Cases cited5 opinions
- Prudential Insurance Co. of America v. PowellSupreme Court of North Carolina · 1940
- Rotan v. . StateSupreme Court of North Carolina · 1928
- Phillips v. ShawSupreme Court of North Carolina · 1953
- Bunn v. . Maxwell, Comr. of RevenueSupreme Court of North Carolina · 1930
- Buchan v. ShawSupreme Court of North Carolina · 1953
3Cited by11 opinions
- Great American Insurance Company v. GoldSupreme Court of North Carolina · 1961
- Somers v. HillSupreme Court of Connecticut · 1956
- Bailey v. StateSupreme Court of North Carolina · 1991
- Cedar Creek Enterprises, Inc. v. State of North Carolina Department of Motor VehiclesSupreme Court of North Carolina · 1976
- Bragg Development Co. v. BraxtonSupreme Court of North Carolina · 1954
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