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WAL-MART STORES EAST, INC. v. HINTON

No. COA08-450.

676 S.E.2d 634 (2009)

WAL-MART STORES EAST, INC., a/k/a, Wal-Mart Stores East I, Inc., Plaintiff, v. Reginald S. HINTON, Secretary Of Revenue of the State of North Carolina, Defendant.

Court of Appeals of North Carolina.

May 19, 2009.

Attorney(s) appearing for the Case

Alston & Bird, LLP, by Jasper L. Cummings, Jr., Raleigh, for plaintiff-appellant.

Attorney General Roy A. Cooper, III, by Special Deputy Attorney General Kay Linn Miller Hobart, for defendant-appellee.

Wilson & Coffey, LLP by G. Gray Wilson and Stuart H. Russell, Winston-Salem, for amicus curiae.

STROUD, Judge.

Plaintiff Wal-Mart Stores East, Inc. appeals from an order entered 4 January 2008 granting summary judgment in favor of defendant. We affirm.

I. Background

Viewed in the light most favorable to plaintiff, the evidence tended to show the following facts:1

Plaintiff Wal-Mart Stores East, Inc. ("W-M SEI") operates Wal-Mart retail stores in North Carolina and in 29 other states. At all times relevant...

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