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CLARK v. U.S.

No. 92-32-CIV-3-BR.

883 F.Supp. 29 (1994)

Franklin S. CLARK, et ux., Plaintiffs, v. UNITED STATES of America, et al., Defendants.

United States District Court, E.D. North Carolina, Fayetteville Division.

September 26, 1994.

Attorney(s) appearing for the Case

Ronald E. Winfrey, Brian K. Manning, Robert G. Ray, Rose, Ray, Winfrey & O'Connor, Fayetteville, NC, for Franklin S. Clark, Theresa P. Clark.

G. Norman Acker, III, Asst. U.S. Atty., Raleigh, NC, for U.S., Margaret Richardson, J.R. Starkey.

ORDER

BRITT, District Judge.

This matter is before the court on cross motions for summary judgment and on plaintiffs' renewed motion for a preliminary injunction. Plaintiffs claim that the notice provisions of the Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA) violate the Due Process Clause of the Fifth Amendment. Defendants assert that these notice provisions are constitutional and have also...

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