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JOHN R. SEXTON & CO. v. JUSTUS

No. 9318SC1127.

447 S.E.2d 808 (1994)

JOHN R. SEXTON & CO., Plaintiff, v. Betsy Y. JUSTUS, Secretary of the North Carolina Department of Revenue, Defendant.

Court of Appeals of North Carolina.

September 6, 1994.

Attorney(s) appearing for the Case

Smith Helms Mulliss & Moore, L.L.P. by Mack D. Pridgen, III and Bruce P. Ashley, Greensboro, for plaintiff-appellee.

Atty. Gen. Michael F. Easley by Associate Atty. Gen. Kay Linn Miller, Raleigh, for defendant-appellant.

LEWIS, Judge.

On 24 November 1992, plaintiff, a Delaware corporation doing business in North Carolina, filed this action against Betsy Y. Justus as the Secretary of the Department of Revenue (hereinafter "defendant"), seeking a refund of soft drink taxes it paid under protest in July 1992. We note that Janice H. Faulkner has since replaced Justus as Secretary of the Department of Revenue. The trial court granted summary judgment for plaintiff and denied summary judgment...

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