Supreme Court of North Carolina April 2, 2004, 395PA03 (Downs v. State)

593 S.E.2d 763 (2004) 358 N.C. 213 Ruth E. DOWNS, Frank C. Reynolds, Jr., and Marguerite C. Reynolds v. STATE of North Carolina, The North Carolina Department of Revenue, E. Norris Tolson, in his capacity as Secretary of the North Carolina Department of Revenue, and The Honorable Roy Cooper, in his capacity as Attorney General of the State of North Carolina. No. 395PA03.