Sam's E., Inc. v. Hinton
Annotate this Case
Download PDF
NO. COA08-453 NORTH CAROLINA COURT OF APPEALS Filed: 19 May 2009 Sam s East, Inc., Plaintiff, v. Wake County No. 06-CVS-3929 Reginald S. Hinton, Secretary of Revenue of the State of North Carolina, Defendant. Appeal by plaintiff Sam s East, Inc. from order entered 4 Court of Appeals January 2008 by Judge Clarence E. Horton, Jr. in Wake County Superior Court. Heard in the Court of Appeals 22 October 2008. Alston & Bird LLP, plaintiff-appellant. by Jasper L. Cummings, Slip Opinion Attorney General Roy A. Cooper, Attorney General Kay Linn defendant-appellee. III, by Miller Jr. for Special Deputy Hobart, for Wilson & Coffey, LLP by G. Gray Wilson and Stuart H. Russell for amicus curiae. STROUD, Judge. Plaintiff Sam s East, Inc. appeals from an order entered 4 January 2008 granting summary judgment in favor of defendant. This case was consolidated with Wal-Mart Stores East, Inc. v. Hinton, No. COA08-450 (Wake County 06-CVS-3928) for the purpose of entry of summary judgment because as the trial court stated in the summary judgment order, with the exception of the amounts assessed . . . the same facts and reasoning apply to both cases. disputes this statement and we found nothing Neither party in the record -2indicating otherwise. Accordingly, for the reasons stated in Wal- Mart Stores East, Inc. v. Hinton, No. COA08-450, which is to be filed simultaneously with this opinion, judgment is affirmed with respect to the assessment of additional taxes and interest thereon. Furthermore, judgment as to the penalties affirmed. Affirmed. Judges STEELMAN and JACKSON concur. assessed is also
Some case metadata and case summaries were written with the help of AI, which can produce inaccuracies. You should read the full case before relying on it for legal research purposes.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.
