Legal Opinion
C. T. H. Corporation v. . Maxwell, Comr. of Revenue
Supreme Court of North Carolina
Decided February 2, 1938PublishedCited by 15 opinions
1Opinion of the CourtWinborne, J.
Two questions arise upon the decision below on the agreed facts presented on this appeal: (1) Was the plaintiff doing business in this State in the years 1934 and 1935 within the meaning of, and liable for franchise tax under, see. 211 of the Revenue Acts of 1933 and 1935? (2) Is the real estate held by plaintiff, as described, “property in this State of” the plaintiff within the meaning of subsection 2 of sec. 211 of the Revenue Acts of 1933 and 1935 providing a basis for imposing a franchise tax? The court below ruled affirmatively as to each. This is in harmony with our views.
The Revenue…
2Cases cited12 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Von Baumbach v. Sargent Land Co.Supreme Court of the United States · 1917
- United States v. Emery, Bird, Thayer Realty Co.Supreme Court of the United States · 1915
- McCoach v. Minehill & Schuylkill Haven RailroadSupreme Court of the United States · 1913
- Zonne v. Minneapolis SyndicateSupreme Court of the United States · 1911
7 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Hayes v. . Elon CollegeSupreme Court of North Carolina · 1944
- Hayes v. Board of Trustees of Elon CollegeSupreme Court of North Carolina · 1944
- Fid. Bank v. N.C. Dep't of RevenueSupreme Court of North Carolina · 2017
- Harrington v. Croft Steel Products, Inc.Supreme Court of North Carolina · 1956
- Moore Motor Freight Lines, Inc. v. Department of TaxationWisconsin Supreme Court · 1961
10 more not listed; retrieve them via the Exa API.