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Abstract

This Article neither espouses judicial intervention in any political controversy nor offers "broad" and "sweeping" constitutional theories. Instead, this Article is calculated to recognize the efforts of taxpayers who have resorted to the very constitutional rights afforded to them as citizens and taxpayers to challenge governmental acts which are repugnant to the very foundations of our society and to encourage the judiciary to fulfill its duty to reject legislation which is contrary to the state or federal constitution. As the North Carolina Supreme Court stated in the Great Atlantic & Pacific Tea Co. v. Maxwell case: "The principle of equal rights to all, and special privileges to none, is fundamental . . ." This Article first addresses briefly the appropriateness of judicial review of taxpayer challenges to corporate welfare packages in Part I, analyzes the Commerce Clause flaws in targeted tax incentives packages in Part II, and discusses one state's declaration of the constitutional infirmity of corporate welfare in Part III.

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