Case Name: James W. Pendergraph, on Behalf of Himself and All Others Similarly Situated, and Teresa C. Rogers, on Behalf of Herself and All Others Similarly Situated v. N.C. Department of Revenue, Kenneth R. Lay, Secretary of the N.C. Department of Revenue (in His Official Capacity), N.C. Department of State Treasurer, Janet Cowell, Treasurer of the State of N.C. (in Her Official Capacity), and the State of N.C.
Court: Supreme Court of North Carolina
Jurisdiction: North Carolina
Decision Date: 2012-08-23
Citations: 366 N.C. 235
Docket Number: 131P12
Parties: James W. Pendergraph, on Behalf of Himself and All Others Similarly Situated, and Teresa C. Rogers, on Behalf of Herself and All Others Similarly Situated v. N.C. Department of Revenue, Kenneth R. Lay, Secretary of the N.C. Department of Revenue (in His Official Capacity), N.C. Department of State Treasurer, Janet Cowell, Treasurer of the State of N.C. (in Her Official Capacity), and the State of N.C.
Judges: 
Reporter: North Carolina Reports
Volume: 366
Pages: 235–235

Head Matter:
131P12
James W. Pendergraph, on Behalf of Himself and All Others Similarly Situated, and Teresa C. Rogers, on Behalf of Herself and All Others Similarly Situated v. N.C. Department of Revenue, Kenneth R. Lay, Secretary of the N.C. Department of Revenue (in His Official Capacity), N.C. Department of State Treasurer, Janet Cowell, Treasurer of the State of N.C. (in Her Official Capacity), and the State of N.C.

Opinion:
Pits' PDR Under N.C.G.S. § 7A-31 (COA11-848)
Denied