All opinions are subject to modification and technical correction prior to official publication in the North Carolina Reports and North Carolina Court of Appeals Reports. In the event of discrepancies between the electronic version of an opinion and the print version appearing in the North Carolina Reports and North Carolina Court of Appeals Reports, the latest print version is to be considered authoritative.

IN THE SUPREME COURT OF NORTH CAROLINA

No. 645A05

FILED: 5 MAY 2006

RANDY R. LEWIS, Employee

v.

BEACHVIEW EXXON SERVICE, Employer,

PENN NATIONAL INSURANCE COMPANY, Carrier

Appeal pursuant to N.C.G.S. §7A-30(2) from the decision of a divided panel of the Court of Appeals, ___ N.C. App. ___, 619 S.E.2d 881 (2005), reversing and remanding an opinion and award filed on 30 January 2004 by the North Carolina Industrial Commission. On 26 January 2006, the Supreme Court allowed defendants’ petition for discretionary review as to additional issues. Heard in the Supreme Court 20 April 2006.

Wilson & Ratledge, PLLC, by Perry J. Pelaez, for plaintiff-appellee.

Cranfill, Sumner & Hartzog, L.L.P, by Buxton S. Copeland and Meredith T. Black, for defendant-appellants.

PER CURIAM.

As to the issue on direct appeal, we reverse the decision of the Court of Appeals for the reasons stated in the dissenting opinion. Further, we conclude that the petition for discretionary review as to additional issues was improvidently allowed. This case is remanded to the Court of Appeals for remand to the North Carolina Industrial Commission for further findings of fact and conclusions of law on the issue of estoppel.

REVERSED AND REMANDED IN PART; DISCRETIONARY REVIEW IMPROVIDENTLY ALLOWED.

Justice WAINWRIGHT did not participate in the consideration or decision of this case.