NORTH CAROLINA DEPARTMENT OF REVENUE v. FSC II LLC (2024)

Supreme Court of North Carolina.

NORTH CAROLINA DEPARTMENT OF REVENUE v. FSC II, LLC

No. 150A23

Decided: May 23, 2024

Joshua H. Stein, Attorney General, by Tania X. Laporte-Reveron, Assistant Attorney General, Jonathan N. Wike, Special Deputy Attorney General, and Ronald D. Williams II, Special Deputy Attorney General, for petitioner-appellant. K&L Gates LLP, by Zachary S. Buckheit, Robert B. Womble, Raleigh, and Ashley Lee Hogewood III, for respondent-appellee. Smith, Anderson, Blount, Dorsett, Mitchell & Jernigan, L.L.P., Raleigh, by William W. Nelson, for North Carolina Chamber Legal Institute, amicus curiae.

Petitioner North Carolina Department of Revenue appealed the decision of the North Carolina Business Court affirming the final decision of the Office of Administrative Hearings granting summary judgment in favor of respondent FSC II, LLC. We hereby affirm the decision of the Business Court for the reasons stated in its 30 January 2023 order and opinion.

AFFIRMED.¹

FOOTNOTES

1. The order and opinion of the North Carolina Business Court, 2023 NCBC 9, 2023 WL 1111921, is available at https://www.nccourts.gov/assets/documents/opinions/2023% 20NCBC% 209.pdf.

PER CURIAM.

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