FINLATOR v. POWERS

No. 89-2767.

902 F.2d 1158 (1990)

William Wallace FINLATOR; John S. Friedman; Vasudha Gupta; Bruce Jacobs; Slater E. Newman; John Browner, d/b/a Bell, Book & Coffee; Robert H. Sheldon, d/b/a Internationalist Books, Plaintiffs-Appellants, v. Helen A. POWERS, Secretary of Revenue, Defendant-Appellee.

United States Court of Appeals, Fourth Circuit.

Decided May 10, 1990.


Attorney(s) appearing for the Case

Brian Lloyd Rubin, Sidley & Austin (argued), Washington, D.C. (Ronald S. Flagg, Sidley & Austin, Washington, D.C., Donnell Van Noppen, III, Smith, Patterson, Follin, Curtis, James & Harkavy, Raleigh, N.C., on brief), for plaintiffs-appellants.

Donald Wayne Laton, Asst. Atty. Gen., North Carolina Dept. of Justice (argued), Raleigh, N.C. (Lacy H. Thornburg, Atty. Gen., North Carolina Dept. of Justice, Raleigh, N.C., on brief), for defendant-appellee.

Before ERVIN, Chief Judge, and PHILLIPS and WILKINSON, Circuit Judges.


ERVIN, Chief Judge:

The appellants brought this action against the Secretary of Revenue (the "Secretary") of the State of North Carolina (the "State") to enjoin the enforcement and challenge the constitutionality of N.C.Gen. Stat. § 105-164.13(14) (the "Exemption"), which exempts "Holy Bibles" from the State's retail sales and use tax. The appellants claim that the Exemption violates the establishment clause of the United States Constitution, and constitutes...

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