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

Pendergraph v. N.C. Dep’t of Revenue, 2011 NCBC 8. STATE OF NORTH CAROLINA IN THE GENERAL COURT OF JUSTICE SUPERIOR COURT DIVISION COUNTY OF WAKE 09 CVS 19607 JAMES W. PENDERGRAPH, on behalf of ) himself and all others similarly situated, and ) TERESA C. ROGERS, on behalf of herself ) and all others similarly situated, ) Plaintiffs-Petitioners ) ) v. ) OPINION AND ORDER ) ON DEFENDANTS' NORTH CAROLINA DEPARTMENT OF ) MOTION TO DISMISS REVENUE, KENNETH R. LAY, Secretary of ) The North Carolina Department of Revenue ) (in his official capacity), NORTH CAROLINA ) DEPARTMENT OF STATE TREASURER, )…