Legal Opinion
Rigby v. Clayton
Court of Appeals of North Carolina
Decided August 14, 1968No. 68SC111PublishedCited by 2 opinions
1Opinion of the CourtParker, J.
The sole question presented by this appeal is the constitutionality of G.S. 105-21, which reads as follows:
“A tax shall be assessed on the transfer of property, including property specifically devised or bequeathed, made subject to tax as aforesaid in this State of a resident or nonresident decedent, if all or any part of the estate of such decedent, wherever situated, shall pass to persons or corporations taxable under this article, which tax shall bear the same ratio to the entire tax which the said estate would have been subject to under this article if such decedent had been a resident of…
2Cases cited9 opinions
- Frick v. PennsylvaniaSupreme Court of the United States · 1925
- Great Atlantic & Pacific Tea Co. v. GrosjeanSupreme Court of the United States · 1937
- Maxwell v. BugbeeSupreme Court of the United States · 1919
- Frick Et Al. v. PennsylvaniaSupreme Court of the United States · 1925
- Treichler v. WisconsinSupreme Court of the United States · 1949
4 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Aronov v. Secretary of RevenueSupreme Court of North Carolina · 1988
- Tharalson v. St. of Ore. and Dept. of Rev.Oregon Tax Court · 1976