Legal Opinion

N.C. Dep't of Revenue v. Clifton

North Carolina Business Court

Decided April 28, 2022No. 21-CVS-11892Published

1Opinion of the Court

N.C. Dep’t of Revenue v. Clifton, 2022 NCBC 20. STATE OF NORTH CAROLINA IN THE GENERAL COURT OF JUSTICE SUPERIOR COURT DIVISION WAKE COUNTY 21 CVS 11892 N.C. DEPARTMENT OF REVENUE, Petitioner, ORDER AND OPINION ON v. PETITION FOR JUDICIAL REVIEW GRETA ANN CLIFTON, Respondent. 1. THIS MATTER is before the Court upon Petitioner North Carolina Department of Revenue’s (the “Department” or “Petitioner”) Petition for Judicial Review (“Petition,” ECF No. 3), of the Final Decision and Amended Final Decision (except when referred to separately, “Final Decision”) issued by the North Carolina Office of…

2Cases cited19 opinions

  1. Gould v. GouldSupreme Court of the United States · 1917
  2. North Carolina Department of Environment & Natural Resources v. CarrollSupreme Court of North Carolina · 2004
  3. Electric Supply Co. of Durham, Inc. v. Swain Electrical Co.Supreme Court of North Carolina · 1991
  4. Mann Media, Inc. v. Randolph County Planning BoardSupreme Court of North Carolina · 2002
  5. Polaroid Corp. v. OffermanSupreme Court of North Carolina · 1998

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