Legal Opinion
ET & WNC TRANSPORTATION COMPANY v. Currie
Supreme Court of North Carolina
Decided June 30, 1958No. 451PublishedCited by 8 opinions
1Opinion of the CourtParker, J.
Plaintiff has adopted the proper procedure to have determined the validity of the taxes assessed against it, which it paid. G.S. 105-267; Buchan v. Shaw, Comr. of Revenue, 238 N.C. 522, 78 S.E. 2d 317.
According to the agreed stipulation of facts, the taxes, which are the subject of this suit, were imposed and collected under the provisions of G.S. 105-134 and G.S. 105-136, which sections appear under Chapter 105 of the General Statutes, Article 4, “Schedule D. Income Taxes,” as said sections were in full force and effect prior to the amendments and supplements to The Revenue Act enacted at…
2Cases cited28 opinions
- International Shoe Co. v. WashingtonSupreme Court of the United States · 1945
- McGee v. International Life InsuranceSupreme Court of the United States · 1957
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Graves v. New York Ex Rel. O'KeefeSupreme Court of the United States · 1939
- Freeman v. HewitSupreme Court of the United States · 1947
23 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- City of Winston-Salem v. Southern Railway Co.Supreme Court of North Carolina · 1958
- Aronov v. Secretary of RevenueSupreme Court of North Carolina · 1988
- Gulf Oil Corporation v. ClaytonSupreme Court of North Carolina · 1966
- Moore Motor Freight Lines, Inc. v. Department of TaxationWisconsin Supreme Court · 1961
- United States Tobacco Co. v. State Tax CommissionOregon Supreme Court · 1962
3 more not listed; retrieve them via the Exa API.