N.C. ASS'N OF ELECTRONIC TAX FILERS, INC. v. GRAHAM

No. 228PA92.

429 S.E.2d 544 (1993)

333 N.C. 555

NORTH CAROLINA ASSOCIATION OF ELECTRONIC TAX FILERS, INC., and Rocket Refund, Inc. v. William T. GRAHAM, Commissioner of Banks, North Carolina Banking Commission.

Supreme Court of North Carolina.

May 7, 1993.


Attorney(s) appearing for the Case

Kennedy, Kennedy, Kennedy & Kennedy by Harvey L. Kennedy and Harold L. Kennedy, III, Winston-Salem, for plaintiffs-appellants.

Michael F. Easley, Atty. Gen. by Philip A. Lehman, Asst. Atty. Gen., and L. McNeil Chestnut and Mercedes Oglukian, Raleigh, for defendant-appellee.

North Carolina Legal Services Resource Center, Inc. by Gregory C. Malhoit, Raleigh, and North State Legal Services, Inc. by Carlene McNulty, Hillsborough, for North Carolina Clients Council, amicus curiae.


PARKER, Justice.

Plaintiffs filed this action for a declaratory judgment asserting that the Refund Anticipation Loan Act, N.C.G.S. §§ 53-245 to 53-254 (effective Oct. 1, 1990), violates both the Supremacy Clause and the Commerce Clause of the United States Constitution and asking that the Act be declared unconstitutional on its face and in its application to refund anticipation loans made by out-of-state national banks. Plaintiffs moved for summary judgment...

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