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GUST v. NORTH CAROLINA DEPT. OF REVENUE

No. COA13-673.

753 S.E.2d 483 (2014)

Thomas E. GUST, Plaintiff, v. The NORTH CAROLINA DEPARTMENT OF REVENUE, Defendant.

Court of Appeals of North Carolina.

January 7, 2014.

Attorney(s) appearing for the Case

Attorney General Roy Cooper , by Assistant Attorney General Perry J. Pelaez , for The North Carolina Department of Revenue.

Thomas E. Gust, pro se.

ELMORE, Judge.

Plaintiff appeals from the 18 December 2012 judgment and order dismissing his complaint and petition for declaratory judgment rendered during the 10 December 2012 Civil Session of Cleveland County Superior Court. After careful consideration, we dismiss plaintiff's appeal.

I. Background

The dispute before us initiated when the North Carolina Department of Revenue (the Department) issued a tax assessment against...

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