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North Carolina, in violation of the U.S. Constitution Commerce
Clause, taxed owners of out-of-state corporate stock from 1990
thru 1994. The tax was repealed in 1995. In the
Fulton and Smith A cases, after seven years
of litigation and pursuant to the mandate of the U. S.
Supreme court, $120,000,000 in illegal taxes and
$30,000,000 in interest was refunded to 185,000
taxpayers. In resolving the initial commerce clause
cases, the State violated the N.C. Constitution.
In separate controversies based on different legal
and constitutional issues, the law firm Boyce & Isley
after its formation in May, 1999, obtained a settlements
of $110,000,000 in the 1998 Shaver case and
$330,000,000 in the 1995 Smith B case
for over 220,000 clients. These cases are still
not concluded.
Each of the cases handled by Eugene Boyce and his former regional law
firm, could have been settled in the early years of
litigation by repeal of the taxes and prospective relief
only at minimal cost to the State. That is,
that State could have kept the money they had and just stop
violating the constitution. There were about 15 appeals in
three separate controversies. Eugene Boyce won all four
major cases in the trial court and won 14 of the State's 15
appeals to the appellate division.
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