Legal Opinion
In Re the Appeal of R. J. Reynolds Tobacco Co.
Court of Appeals of North Carolina
Decided March 19, 1985No. 8410PTC481PublishedCited by 3 opinions
1Opinion of the Court
COZORT, Judge.
R. J. Reynolds Tobacco Company appeals from an adverse decision of the Property Tax Commission. Reynolds had argued to the Commission that imported tobacco owned by Reynolds and stored in the United States customs bonded warehouses located in Durham and Forsyth Counties was excluded from ad valorem taxation. The Commission disagreed and denied Reynolds’ claims for a property tax exemption. We affirm.
The basic facts are undisputed. R. J. Reynolds Tobacco Company is a New Jersey corporation qualified to do business in North Carolina with its principal offices in Winston-Salem.…
2Cases cited17 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Silkwood v. Kerr-McGee Corp.Supreme Court of the United States · 1984
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- McGoldrick v. Berwind-White Coal Mining Co.Supreme Court of the United States · 1940
- Halliburton Oil Well Cementing Co. v. ReilySupreme Court of the United States · 1963
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3Cited by3 opinions
- R. J. Reynolds Tobacco Co. v. Durham CountySupreme Court of the United States · 1986
- Burton v. Central Fidelity BankLynchburg County Circuit Court · 1988
- R. J. Reynolds Tobacco Co. v. Durham CountySupreme Court of the United States · 1986