SWANSON v. STATE

No. 64PA91.

441 S.E.2d 537 (1994)

335 N.C. 674

Norman W. SWANSON, Henry F. Murray, Carl L. Whitney, William E. Nicholson, III, Charles A. Dancy, Melvin F. Eyerman, Ira N. Schwarz, John L. Powell, Jr., Galina Elworth, Donald V. Wallace, William E. Denton, Robert A. Nisbet, Walter J. Bartnikowski, Ralph P. Hunt, Marion B. Zollicoffer, William H. Talbert, Billy Clark, Wallace M. Davis, Grady L. Strange, Hamilton M. Howe, Mary L. Pritchard, Robert B. Campbell, Browning Adams, Pritchard G. Adams, William H. Adams, Edward H. and Flossie P. Allen, Joseph A. Allen, Rachel C. Allred, Helen L. and Leo I. Anctil, Ronald E. Anderson, Clarence P. Armstrong, Carroll W. Austin, F.L. Austin, Jr., Donald P. Bahr, Paul Ballus, Charles D. Barker, Sr., Walter E. Barkhouse, Edward C. Barret, James L. Baxter, Russell W. Beard, Bernard L. Beatty, Richard K. Bell, Leo E. Benade, Sherman W. Betts, Joseph H. Betz, Robert L. Blevins, Franklin M. Blunt, Timothy C. Bolick, Margaret C. Boone, Henry A. Botkin, Alex Bourdas, Ola May (Tate) Bovender, Eugene A. Bowen, Lavaune K. Breda, Marlowe G. Breda, Trond G. Brekke, Laura B. Brendle, Millard Bridgers, Clarence M. Bridges, Doris K. Bridges, Cyrus H. Brooks, Jr., Daniel R. Brown, K.A. Brown, William D. Brown, Betty P. Bullock, Robert S. Bullock, Findley Burns, Jr., Ray G. Burrell, Richard E. Bush, James M. Byrne, Norman L. Carlton, Matthew E. Carmean, Frank Cates, J. Crawford Caton, Harry E. Chamberlain, Vincent H. Chase, Paul F. Chavez, Woodrow H. Childress, John G. Church, Herman L. Clanton, Robert L. Clarke, Charles C. Clausen, Sr., Dennis E. Cleckner, Steve P. Clemenic, Lacy W. Coates, Rucia A. Cobb, James A. Coddington, Catheryn S. Coley, Laura K. Conder, James C. Conine, Marshall G. Cooper, Asbury Coward, III, Newton P. Cox, Ruth A. Cox, Burnette E. Creasman, Thomas J. Culkin, Hazel B. Curlee, Milton L. Dail, Beatrice G. Davis, Bernley S. Davis, Donald M. Davis, Essie M. Davis, George E. Davis, Robert J. Davis, Clifford H. Dawson, Calvin F. Dean, Orien G. Dean, Jr., Jack M. Deaton, Violet B. Deitmaring, Arlen J. Devito, John E. Devlyn, Sara E. Devlyn, Joy E. Dickinson, Mrs. Leroy B. Dickinson, James E. Diffee, Delbert R. Dillon, Margaret H. Dopf, Raymond E. Dopf, Leroy M. Duffy, Charles F. Dupont, Bobby R. Eason, David Edmisten, Carl L. Effler, John H. Elder, Jr., John R. Ellis, Manford G. Farr, Rita Festo, John J. Filan, Angelo A. Florentino, Robert W. Folden, Oscar F. Fowler, Melvin W. Fritz, Walton E. Fulcher, Robert C. Fuller, Walter E. Fuller, Frank W. Furches, Norman Carl Gaddis, Marshall L. Gaddy, Thomas B. Gardiner, Robert F. Geissler, William E. Gentner, Jr., Thomas P. Ginn, Robert W. Goodman, John R. Gordon, Bernice C. Grandy, Jr., Steven W. Grandy, Robert J. Green, Michael R. Greeson, James H. Griffin, Thomas M. Groome, Jr., James W. Gross, Arthur S. Gunderson, Hert L. Hancock, Jr., James M. Hardin, C. Lee Harris, Howard W. Harris, Paul H. Harvey, Roland R. Hatcher, Henry S. Heffley, Jr., Carroll A. Hefner, Clarence J. Hensley, Jr., Richard M. Heriot, Doris T. and Novis S. Herring, Virginia R. Hildebrand, Mozelle L. Hinshaw, Herman J. Hipps, Rufus M. Hodgin, Donald R. Hoffman, Charles K. Hoffmeyer, Mary R. Holland, Edgar P. Holt, Ray Homesley, Ned A. Hood, Robert H. Hood, Stephen W. Hopkins, Clyde L. Howard, Jr., Kevin G. Hughes, Harvey R. Hurst, Sam P. Hyatt, John L. Irby, Mattie B. Ives, Francis Jacobs, Richard L. Jarrett, Jacqueline M. Jennings, Woodrow W. Jones, Donald L. Jorgenson, Kenneth R. Joseph, Patsie W. Joseph, Everette R. Keller, Bernard J. Kelley, Wilson P. Kemp, Howard Lee Kerr, Margaret C. Kerr, William S. Ketner, David L.G. King, Thomas M. King, Jr., Evelyn W. Kinney, John E. Kirk, Paul E. Kirkland, Sr., Raymond B. Kleber, George M. Knobl, Jr., William F. Knopf, Max V. Krebs, William J. Kuhn, Jr., James M. Langston, Jr., Jane W. Langston, Elmer L. Lashua, John L. Latham, Daniel M. Lauderback, August R. Lawrence, Freida H. and Norwood P. Lewis, Henry G. and Dorothy J. Liles, Walter E. Linthicum, Phyllis V. Lippard, George Lott, Robert P. Lucas, Allen M. Mabe, Thomas S. Maceluch, William F. Marcuson, Jr., Warner G. Maupin, Lylton E. Maxwell, Oliver A. Mays, Andrew G. Mayse, Samuel S. McCachren, Elizabeth S. McCaskill, Elizabeth G. McDonald, Clyde W. McKirk, Donald D. McGuire, Norman H. McLaughlin, Doy K. McPhail, William Ray Medlin, Jr., Ernest E. Miller, Margaret H. Miller, Edgar N. Millington, Harold J. Mitchener, Eugene E. Moody, Dorothy C. Moore, James C. Moore, Jr., Lucie E. Moorman, Robert M. Moose, Jack B. Morris, Regena E. Morrison, Stanley B. Morse, Woodford T. Moseley, George R. Muse, R.J. Nettles, Thomas G. Newport, John E. Nitsche, Alfred P. Norwood, Johnnie M. Ochoa, Elvin E. Oglesby, Oliver G. Oja, Russell E. Olson, Lloyd A. Osborne, Paul B. Osgood, William C. Page, Lee R. Paramore, Lewis W. Pate, Charles R. Patton, Vernon J. Peebles, W.W. Pegues, Mary E. and John D. Penn, Elliotte T. Perkins, Jr., William H. Perry, Jr., Paul J. Phillippi, Richard L. Phillips, Ruby A. Phillips, Frank J. Piazza, Sr., Dallas Pickard, Jr., George A. Pinter, Edward W. Piper, Frederick H. Pless, R.F. Hoke Pollock, Jr., Lewington S. Ponder, Elbert Y. Poole, Jennette C. Poole, Martha Boyce Poteat, Edwin H. Price, Charles R. Pugh, Daniel J. Quesenberry, Milton H. Quinn, Louise M. Rabbino, Thomas M. Ramsey, Jack G. Ray, Marshall G. Ray, Hazel S. Redmon, George R. Reinhart, III, Annie E. Renkel, Madge O. Reynolds, Franklin E. Richardson, Jr., Allen W. Rigsby, George M. Roberts, Jennings B. Robinson, James P. Roth, Phifer P. Rothman, Harold E. Ruble, Hilda H. Rultenberg, Donald E. Russell, George W. Sabo, Lyle E. Samson, Robert L. Scheer, Frederick L. Schuerman, Sr., Robert J. Schullery, Elwood M. Shaulis, Robert T. Sheridan, Stanley T. Shipley, Charles B. Shively, Charles A. and Ruth M. Shue, Jr., Elsie N. and Frederick E. Simmons, Mary B. Simpson, Manuel F. Siverio, Joseph A. Sizoo, Evelyn S. Smith, George B. Smith, James A. Smith, James E. Smith, James P. Smith, Joe F. Smith, Percy H. Smith, Joseph L. Sommer, Ray H. Spangler, James A. Sprankle, Wiley L. Standifer, Jr., James W. Starbuck, Gertrude D. Starling, Stacy J. Starling, Henry C. Steed, Jr., Roy C. Steeley, Arthur L. Stewart, Burlena J. Stewart, John R. Stewart, Jr., George W. Stillway, Rita M. Stillway, Harold E. Stone, Clyde Dalton Stowe, Harry H. Strunk, E.C. Stumpf, Thomas A. Summey, Jr., Ellis G. Sumner, Leo B. and Mildred Y. Sumner, Margaret K. Swink, James E. Sykes, Oliver B. Talbert, James D. Terrell, Clyde E. and Emogene M. Thompson, Fred L. Tracy, Rocco H. Trombello, John G. Truitt, Jr., William H. Turk, James T. Vance, Frances A. Vanden, George W. Vanden, Ethel D. Vanhorn, Edward J. Vaughn, Edward Venkler, Roy L. Vick, Sr., Kermit J. Vinson, Myrtle H. Vinson, William E. Wade, Floyd H. Waldrop, Wanda E. Wallace, Roland J. Weber, Grace F. Weiner, Lona C. Weisner, Lawrence O. Welch, Paul B. Welch, Jr., George L. Westerlind, William B. White, T.M. Whittington, Jr., George W. Wilkins, Robert S. Williams, Jr., William C. Williams, Winton H. Williams, Harold P. Williamson, Edna Mae Wilson, Robert Graves Wilson, Jr., Ernest G. Winstead, Peter S. Wondolowski, Robert V. Wood, Maynard B. and Evelyn W. Woodbury, Jack R. Worley, John T. Worrell, George T. Worrell, George E. Yale, Jr., and William P. Yarborough, Individually for the Benefit and on Behalf of all others Similarly Situated, Class A Plaintiffs, Charles L. Berry, Robert D. Lennon, Zebulon V. Moseley, III, Gary W. O'Neal, Milton S. Price, Martin L. Speicher and Paul H. Turney, Individually and for the Benefit and on Behalf of all others Similarly Situated, Class B Plaintiffs, v. The STATE of North Carolina, Helen A. Powers, Individually as Secretary of the North Carolina Department of Revenue, the North Carolina Department of Revenue and Harlan Boyles, Treasurer of the State of North Carolina, Defendants.

Supreme Court of North Carolina.

March 4, 1994.


Attorney(s) appearing for the Case

Womble Carlyle Sandridge & Rice by G. Eugene Boyce, Raleigh and Charles H. Taylor, Winston-Salem, for plaintiff-appellees.

Michael F. Easley, Atty. Gen. by Edwin M. Speas, Jr., Senior Deputy Atty. Gen., Thomas F. Moffitt and Norma S. Harrell, Sp. Deputy Attys. Gen., and Marilyn R. Mudge, Asst. Atty. Gen., Raleigh, for defendant-appellants.


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, 109 S.Ct. 1500, 103 L.Ed.2d 891 (1989). We conclude the action...

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