Docket No. | Op. Below | Argument | Opinion | Vote | Author | Term |
---|---|---|---|---|---|---|
22-890 | N.C. | N/A | N/A | N/A | N/A | OT 2022 |
Issues: (1) Whether the North Carolina Supreme Court was correct that state courts and taxing authorities no longer must follow McLeod v. J. E. Dilworth Co. because this court has implicitly overruled it; and (2) whether this court should overrule or retain the holding of Dilworth that a state may not tax sales that occur outside its borders.