Proposed Assessments of Additional Sales v. Jefferson-Pilot Life Insurance Co.

589 S.E.2d 179 (2003)

In the Matter of The PROPOSED ASSESSMENTS OF ADDITIONAL SALES AND USE TAX FOR the PERIOD OF JANUARY 1, 1994 THROUGH NOVEMBER 30, 1996 BY the SECRETARY OF REVENUE, Petitioner,

v.

JEFFERSON-PILOT LIFE INSURANCE CO., Respondent.

No. COA02-1591.

Court of Appeals of North Carolina.

December 16, 2003.

Attorney General Roy Cooper, by Assistant Attorney General Kay Linn Miller Hobart, for the State.

C.B. McLean, Jr., Raleigh, for respondent-appellant.

LEVINSON, Judge.

Respondent appeals from a judgment reversing Administrative Decision No. 361 of the Tax Review Board and ruling that…