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MILLIGAN v. STATE

No. COA99-14.

522 S.E.2d 330 (1999)

Joan Gore MILLIGAN, Individually and for the benefit and on behalf of all others similarly situated, Plaintiff, v. STATE of North Carolina; The North Carolina Department of Revenue; Muriel K. Offerman, in her capacity as Secretary of the North Carolina Department of Revenue; Richard W. Riddle, in his capacity as Director of the Controlled Substance Tax Division of the North Carolina Department of Revenue; The North Carolina Department of State Treasurer; Harlan E. Boyles, in his capacity as Treasurer of the State of North Carolina, Defendants.

Court of Appeals of North Carolina.

December 7, 1999.

Attorney(s) appearing for the Case

Attorney General Michael F. Easley, by Special Deputy Attorney General Norma S. Harrell, for the State.

Wyatt Early Harris & Wheeler, L.L.P., by Scott F. Wyatt, William E. Wheeler, and Stanley F. Hammer, High Point, for plaintiff-appellant.

GREENE, Judge.

Joan Gore Milligan (Plaintiff), individually and for the benefit and on behalf of those similarly situated, appeals from an Order entering a Rule 12(b)(6) dismissal of the complaint filed against the State of North Carolina; the North Carolina Department of Revenue (Department of Revenue); Muriel K. Offerman, in her capacity as Secretary of the Department of Revenue; Richard W. Riddle, in his capacity as Director of the Controlled Substance Tax Division...

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