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SWANSON v. STATE

No. 64PA91.

407 S.E.2d 791 (1991)

329 N.C. 576

Norman W. SWANSON, et al., 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.

August 14, 1991.

Attorney(s) appearing for the Case

Charles H. Taylor, Winston-Salem, and Womble, Carlyle, Sandridge & Rice by G. Eugene Boyce, Donald L. Smith, Jasper L. Cummings, Jr., Wallace R. Young, Jr., and Michael J. Newman, Raleigh, for plaintiff-appellees.

Lacy H. Thornburg, Atty. Gen. by Andrew A. Vanore, Jr., Chief Deputy Atty. Gen., Edwin M. Speas, Jr., Sr. Deputy Atty. Gen., Thomas F. Moffitt, Sp. Deputy Atty. Gen., Marilyn R. Mudge, Asst. Atty. Gen., and Douglas A. Johnston, Asst. Atty. Gen., Raleigh, for the State appellant.

Robinson, Bradshaw and Hinson, P.A. by John R. Wester and David C. Wright III, Charlotte, for defendant-appellant Helen A. Powers.

WEBB, Justice.

The first question posed by this appeal is whether the rule of Davis is to be applied retroactively. If it is not applied retroactively the defendants are not liable for refunds to the plaintiffs for taxes paid before Davis was decided on 28 March 1989 on federal pensions or military pay. It is a federal question as to whether the rule is to be applied retroactively. The United States Supreme Court has recognized that in some cases it...

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