Legal Opinion
North Carolina Department of Revenue v. Bill Davis Racing
Court of Appeals of North Carolina
Decided November 17, 2009No. COA08-1387PublishedCited by 7 opinions
1Opinion of the Court
ERVIN, Judge.
Bill Davis Racing (Respondent) appeals from an order entered 9 July 2008 reversing the Tax Review Board’s Administrative Decision No. 508, and ordering that Respondent is “liable for the franchise tax, interest and penalties in the amount set forth in Final Decision Docket No. 06-217 entered by the [Assistant] Secretary [of Revenue] on 15 December 2006.” We reverse and remand the trial court’s order.
Factual Background
Respondent Bill Davis Racing is a North Carolina S-Corporation that operates facilities in High Point and Thomasville. Respondent was engaged in several business…
2Cases cited19 opinions
- Coastal Ready-Mix Concrete Co. v. Board of CommissionersSupreme Court of North Carolina · 1980
- In Re Appeal of the Greens of Pine Glen Ltd. PartnershipSupreme Court of North Carolina · 2003
- North Carolina Department of Environment & Natural Resources v. CarrollSupreme Court of North Carolina · 2004
- Coble v. CobleSupreme Court of North Carolina · 1980
- State Ex Rel. Commissioner of Insurance v. North Carolina Rate BureauSupreme Court of North Carolina · 1980
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3Cited by7 opinions
- Parkway Urology, P.A. v. North Carolina Department of Health & Human ServicesCourt of Appeals of North Carolina · 2010
- Cumberland Cnty. Hosp. Sys., Inc. v. N.C. Dep't of Health & Human Servs.Court of Appeals of North Carolina · 2015
- Caromont Health, Inc. v. North Carolina Department of HealthCourt of Appeals of North Carolina · 2013
- Midrex Techs., Inc. v. N.C. Dep't of RevenueNorth Carolina Business Court · 2015
- N.C. Dep't of Pub. Safety v. TuckerCourt of Appeals of North Carolina · 2015
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