North Carolina Law Review » 2010

A Time for Action: Reforming the North Carolina Tax Code

nclrev — Fri, 07 May 2010 15:29:08 +0000

The economic recession has forced almost all states to make difficult budget decisions, including cuts to education funding and other essential government services. North Carolina is no exception. Faced with a projected $4.6 billion budget shortfall, the General Assembly last year cut services, increased taxes, and yet still had to rely on federal recovery funds to balance the budget. While the depth of the recession may have made last year’s budget shortfall to some extent unavoidable, the state’s outdated and volatile tax system exacerbated its magnitude. This Article examines the shortcomings of North Carolina’s existing tax structure. It then suggests alternatives to modernize the state’s tax system and stabilize tax revenues. These suggestions include broadening the sales tax base to include more services and closing existing corporate income tax loopholes. Reforms to the North Carolina tax system are long overdue. This Article provides a pathway to improving that system and calls for legislators to enact long-term solutions to the problems hampering North Carolina’s existing tax code. Ultimately, failure to do so will risk the state’s ability to continue providing much-needed services and educational opportunities to its citizens.

Hall v. Torero’s II, Inc.: Drunken Driving, Bar Liability, and the Quest for Safer Roadways

nclrev — Fri, 07 May 2010 12:08:45 +0000

Tragedy can strike in the blink of an eye. For Michael and Theresa Hall, tragedy struck at approximately 10:40 p.m. on December 3, 1997. That evening the couple was driving on Guess Road in Durham, less than a mile from Torero’s, a local Mexican bar and restaurant. Unbeknownst to them, William Terry, an admitted alcoholic, was driving in the opposite direction. Terry had spent the evening at Torero’s consuming numerous drinks over the course of the night. By 10:30 p.m.—some five hours after he first arrived at the bar—patrons and the bartender raised questions among one another about Terry’s ability to drive, but when an obviously intoxicated Terry stumbled out of Torero’s, keys in hand, no one stood in his way. Just minutes later, Terry’s Jeep swerved across the centerline and collided with the Halls’ Toyota Corolla. Michael died within minutes of the collision; Theresa sustained serious injuries and was pinned in the vehicle until rescue crews arrived. Authorities later determined that Terry’s blood alcohol content at the time he left Torero’s would have been 0.20—about two-and-a-half times the legal limit. For the Hall family, an intoxicated driver had changed their lives in an instant.