Citation Codes Equivalent Citations citation codes Docket Number No. 395PA03 Attorney(S) Webb Graves, PLLC, by Rick E. Graves Heath K. Dedmond, for plaintiff- Roy Cooper, Attorney General, by George W. Boylan, Special Deputy Attorney General, for defendant- Judges PER CURIAM. See more information ... Smart Summary Please sign up to generate summary. OPINION 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. PER CURIAM. AFFIRMED.