Featured Speakers:
Professor Peter EnrichBert Gall
Associate Professor Richard T. Bowser
Ernest C. PearsonWilliam F. Maready
Jack Holtzman • Diann L. Smith

Peter D. Enrich
[Picture of Faculty Member]Professor Enrich, Professor of Law, Northeastern Unviversity, received his BA from Yale University in 1972 and his JD from Harvard University in 1983. He was general counsel to the Massachusetts Executive Office for Administration and Finance before joining the Northeastern University law school's faculty. Following law school, Professor Enrich clerked for Supreme Court Justice Stephen Breyer during his tenure on the US Court of Appeals for the First Circuit.

Prior to his legal career, Professor Enrich was a doctoral student and instructor of philosophy at Princeton University, and an instructor of philosophy at the University of North Carolina at Charlotte, specializing in epistemology and social theory. He frequently serves as an advisor to the state legislature and several advocacy groups interested in Massachusetts fiscal policy, and has served two terms as an elected selectman in Lexington, Massachusetts. Professor Enrich recently joined forces with consumer activist Ralph Nader to combat corporate welfare by initiating a law suit in Ohio challenging the constitutionality of corporate tax incentives. The case, Cuno v. DaimlerChyrsler was decided by a unanimous three judge panel of the 6th Circuit Court of Appeals in September of this year. The court ruled that an investment tax credit that Ohio granted DaimlerChrysler in exchange for the automaker agreeing to build a Jeep assembly plant in Toledo violated the U.S. Constitution’s interstate commerce clause.

Professor Enrich teaches Contracts, Law, Culture and Difference, State and Local Government, and State and Local Taxation.


Bert Gall

Bert Gall serves as a staff attorney at the Institute for Justice. He litigates property rights, school choice, economic liberty and other constitutional cases in both federal and state courts.

Bert is lead attorney in a civil rights lawsuit in New Hampshire challenging that state's law that allows government-hired inspectors to enter and search the homes of every person in the state, a law that also penalizes anyone who refuses to consent to an inspector's search.

Bert received his law degree from Duke University in 1999, where he served as an articles editor on the staff of Law and Contemporary Problems. He received his undergraduate degree from Rice University in 1996 where he majored in History and Political Science. Before coming to the Institute, he spent two years in private practice at a large firm in Charlotte, where he worked on a wide variety of commercial litigation cases. After law school, he clerked for Judge Karen Williams of the U.S. Court of Appeals for the Fourth Circuit.


Richard T. Bowser
Richard T. Bowser, Associate Professor of Law, Campbell University, is a magna cum laude graduate of Grove City College, Pennsylvania, and a summa cum laude graduate of the Norman Adrian Wiggins School of Law, where he graduated first in his class, was a member of the Campbell Law Review and an editor of the Religious Freedom Reporter. Professor Bowser also holds an M.A. from Westminster Theological Seminary in Philadelphia. Before joining the faculty, he practiced with the Washington, D.C. area firm of Gammon & Grange, concentrating in the areas of church-state law and tax-exempt organizations. Professor Bowser teaches Jurisprudence, Constitutional Law, Estate and Gift Taxation, Estate Planning, Christianity and the Law, and Christian Ethics and Professionalism. 


David M. Lawrence
David M. Lawrence, William R. Kenan, Jr. Professor of Public Law and Government earned his B.A. from Princeton University and his J.D. from Harvard Law School. He joined the Institute of Government in 1968 and specializes in local government law and legal aspects of public finance. In the area of local government law he focuses on issues involving local government property, governing board procedures, annexation and incorporation, and local government reorganization. In the area of public finance he has written on local government revenues, budgeting and fiscal control, and capital finance. His book, Local Government Finance in North Carolina, was given an Award for Excellence by the Government Finance Officers Association of the U.S. and Canada.  Other publications include Forms of Government of North Carolina Cities and Incorporation of a North Carolina Town.

Areas of Interest: Municipal and county government; municipal and county finance; local government property transactions; municipal incorporation; government consolidation; public records; open meetings; municipal annexation; city-county relations; local government law; special assessments; water and sewerage services; economic development.


Robert F. Orr

On July 31st of 2004, Justice Orr retired from the N.C. judiciary after 18 years of service to the citizens of North Carolina.  He spent almost 10 years as a member of the Supreme Court and 8 years on the Court of Appeals.  Justice Orr was initially appointed to the bench by Governor Jim Martin in 1986 and prior to that time practiced law in Asheville.  He was elected four times statewide by the voters of North Carolina, twice to the Court of Appeals and twice to the Supreme Court.

Since August, Justice Orr has been the Executive Director and Senior Counsel for a new non-profit organization, the North Carolina Institute for Constitutional Law, based in Raleigh.  He continues to serve as an adjunct professor this fall at UNC, where he is teaching a seminar on the North Carolina State Constitution.  Previously, he taught at the N.C. Central School of Law and Campbell University School of Law.

Justice Orr received his BA and JD from the University of North Carolina at Chapel Hill. 


Ernest C. Pearson

Mr. Pearson has served both in the private practice of law and in public policy positions. He is currently a partner in The Sanford Holshouser LLP and The Sanford Holshouser Business Development Group. The law firm specializes in economic development and the business development group provides a range of economic development consulting services. He served as Director of Special Projects for the N.C. Department of Transportation. He also was chairman and chief judicial officer of the N.C. Industrial Commission.

He also served as Assistant Secretary for Economic Development of the North Carolina Department of Commerce. He managed economic development programs, including industrial recruitment, international trade, small business development, tourism, film industry recruitment, and finance programs for industry. He also handled assignments related to the promotion of a 'just in time' manufacturing/transportation facility in Kinston and the private siting of a hazardous waste incinerator.

Education: Clemson University, North Carolina State University , B.A. with high honors, Distinguished Military Graduate, 1972, University of North Carolina at Chapel Hill , J.D. 1975

Areas of Practice: Corporate law, International law, Public finance, Commercial real estate development, Corporate relocation, Corporate growth and financing


William F. Maready

William F. Maready is Partner and founder of the Law Offices of William F. Maready, PLLC in Winston-Salem, where he concentrates his practice on complex civil litigation. Previously, he served as a Green Beret in the U.S. Army.

In 2000, Mr. Maready received the John S. Locke Society Freedom Award. Mr. Maready has also been listed in WhoÕs Who in the World, WhoÕs Who in American Law, and The Best Lawyers in America.

In 1995, Mr. Maready filed a lawsuit against the City of Winston-Salem, Forsyth County, and the State of North Carolina challenging various economic incentive projects involving the expenditure or commitment of public funds to private corporations for alleged economic development purposes. Mr. Maready, the named plaintiff and attorney of record in the case challenged the incentives on constitutional grounds, as involving the expenditure of tax dollars other than for a public purpose.The Forsyth County Superior Court enjoined the defendants from making incentive grants or otherwise committing public funds for economic incentive purposes and defendants petitioned the NC Supreme Court for discretionary review.

In a groundbreaking decision, the NC Supreme Court held that legislation authorizing local governments to make economic development incentive grants to private business did not violate the state constitutional provision specifying that the power of taxation should be exercised for public purposes only. 


Jack Holtzman

Jack Holtzman is a Senior Litigation attorney with the North Carolina Justice Center. He obtained his JD degree in 1985 from Rutgers-Newark School of Law. Mr. Holtzman has been involved in federal and state litigation in North Carolina regarding the areas of civil rights and constitutional law. Prior to working at the N.C. Justice Center, he was a policy analyst with the N.C. Association of CDCs, working on affordable housing and community economic development issues.


Diann L. Smith

is General Counsel for the Council On State Taxation. Prior to joining COST, Ms. Smith was a partner in the Tax Department in McDermott, Will & Emery's New York office where she concentrated her practice on state and local tax issues, including corporate franchise and income tax, personal income tax, sales and use tax, and other excise taxes. Before to moving to New York, she practiced law in Ohio with Jones, Day, Reavis and Pogue and is a member of the bars of Ohio State (inactive) and New York State, the Sixth Circuit Court of Appeals and the Southern District of Ohio.

Ms. Smith’s responsibilities at COST include legislative, administrative, and judicial advocacy and member education program development and promotion. She concentrates on state and local tax issues for large multistate corporations, including nexus/jurisdiction to tax, affiliate nexus, discriminatory taxation, the unitary business principal, gross receipts definition, and apportionment issues

Ms. Smith has published numerous articles in the state and local tax area and contributes to several newsletters and publications. She has been an adjunct professor at Georgetown University Law Center for the LL.M. in Taxation program for 5 years where she teaches State and Local Tax, Federal Limitations on State Taxation, and numerous independent student paper projects. She was also an instructor for New York State's training program for its sales tax auditors.

She earned her bachelor's degree from Miami University in 1985 and received her law degree from Georgetown University Law Center in 1991, where she was an editor for the Georgetown Law Journal. Ms. Smith served as a law clerk to the Honorable Alan E. Norris, Sixth Circuit Court of Appeals from 1991-92.