Blumenthal v. Lynch

MEYER, Justice.

Plaintiff is the executor of the estate of I. D. Blumenthal who died testate, a resident of North Carolina, on 6 December 1978. On 4 April 1981, plaintiff filed with the Secretary of Revenue intangibles personal property tax returns for the years 1978, 1979, and 1980. Said returns were filed under protest and without remittance of the tax. On 7 May 1981, the Secretary of Revenue issued notices of tax assessment for unpaid intangibles tax, in terest, and penalties. Plaintiff-executor timely protested the assessment, and a hearing was held on 9 September 1981 before the…