{
  "id": 551259,
  "name": "VSA, INC., d/b/a VSA CAROLINAS v. MURIEL K. OFFERMAN, Secretary of Revenue, in her official capacity",
  "name_abbreviation": "VSA, Inc. v. Offerman",
  "decision_date": "1998-02-06",
  "docket_number": "No. 319PA97",
  "first_page": "571",
  "last_page": "571",
  "citations": [
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      "type": "official",
      "cite": "347 N.C. 571"
    }
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  "court": {
    "name_abbreviation": "N.C.",
    "id": 9292,
    "name": "Supreme Court of North Carolina"
  },
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    "name_long": "North Carolina",
    "name": "N.C."
  },
  "cites_to": [
    {
      "cite": "485 S.E.2d 348",
      "category": "reporters:state_regional",
      "reporter": "S.E.2d",
      "year": 1997,
      "opinion_index": -1
    },
    {
      "cite": "126 N.C. App. 421",
      "category": "reporters:state",
      "reporter": "N.C. App.",
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      ],
      "year": 1997,
      "opinion_index": -1,
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  "provenance": {
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    "batch": "2018"
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  "casebody": {
    "judges": [],
    "parties": [
      "VSA, INC., d/b/a VSA CAROLINAS v. MURIEL K. OFFERMAN, Secretary of Revenue, in her official capacity"
    ],
    "opinions": [
      {
        "text": "PER CURIAM.\nDISCRETIONARY REVIEW IMPROVIDENTLY ALLOWED.",
        "type": "majority",
        "author": "PER CURIAM."
      }
    ],
    "attorneys": [
      "Womble Carlyle Sandridge & Rice, RL.L.C., by Jasper L. Cummings, Jr., for plaintiff-appellee.",
      "Michael F. Easley, Attorney General, by Kay Linn Miller Hobart, Assistant Attorney General, for defendant-appellant."
    ],
    "corrections": "",
    "head_matter": "VSA, INC., d/b/a VSA CAROLINAS v. MURIEL K. OFFERMAN, Secretary of Revenue, in her official capacity\nNo. 319PA97\n(Filed 6 February 1998)\nOn discretionary review pursuant to N.C.G.S. \u00a7 7A-31 of a unanimous decision of the Court of Appeals, 126 N.C. App. 421, 485 S.E.2d 348 (1997), reversing an order allowing defendant\u2019s motion for summary judgment and denying plaintiffs motion for summary judgment entered by Cashwell, J., on 3 April 1996 in Superior Court, Wake County. Heard in the Supreme Court 17 December 1997.\nWomble Carlyle Sandridge & Rice, RL.L.C., by Jasper L. Cummings, Jr., for plaintiff-appellee.\nMichael F. Easley, Attorney General, by Kay Linn Miller Hobart, Assistant Attorney General, for defendant-appellant."
  },
  "file_name": "0571-01",
  "first_page_order": 611,
  "last_page_order": 611
}