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Voter Information Update

With less than a month until Election Day, we want to remind our readers about the Voter Information page on this blog, maintained under the “Other Resources” tab. It contains details about the pending races for seats on North Carolina’s appellate courts as well as links to information about each candidate.


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Proving Appellate Jurisdiction: Do Not Put Off Until Tomorrow What You Can Do Today

Last year, my colleague Kip Nelson warned about the risks of failing to provide a fulsome “statement of the grounds for appellate review” in an appellant’s brief, as required by N.C. R. App. P. 28(b)(4).

In the deliciously named Larsen v. Black Diamond French Truffles, Inc. case from last year, the North Carolina Court of Appeals warned of the jurisdictional significance of failing to include this statement in an

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Proper Etiquette Is To Be On Time–Not Early

You should always file your notice of appeal as soon as possible, right? Wrong. This is one instance in which being early can actually be detrimental to your client’s rights. In Mannise v. Harrell, the Court of Appeals determined that a notice of appeal filed too early was improper and could only be reviewed by writ of certiorari.

The case involved a domestic dispute between two parents in which

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Independent Auditors Do Not Owe Clients Fiduciary Duties After All

In an opinion that must have come as a relief to North Carolina accounting firms and the Chamber alike, the North Carolina Supreme Court held that, absent unusual circumstances, an auditor is not a fiduciary to its client. In Commscope Credit Union v. Butler & Burke, the Court reversed a Court of Appeals’ holding that the relationship between a client and its auditor is one that may give rise

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Buyer Beware: Winning the Race to the Courthouse Isn’t Always Enough when the IRS is Involved

Harkening back to your first year property class, you may recall that North Carolina is a “pure race” state – that is, the first person to record a deed wins even if he has notice of other unrecorded conveyances of land.  However, the Court of Appeals held Tuesday that this rule doesn’t always apply – particularly where federal law provides differently.  In Henkel v. Triangle Homes, Inc., the Court

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Why You Might Want to Make a Federal Case Out of Something

There are myriad reasons why, when given the choice, North Carolina litigators might want a case venued in federal court as opposed to state court (and depending on the circumstance, of course, the opposite is also true).  A list of these reasons might not typically include “more options if we lose,” but the reality is that in many instances the federal rules–of both civil and appellate procedure–provide more options to a losing party than the North Carolina rules. 

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