N.C. Dep't of Revenue v. Bass

N.C. Dep’t of Revenue v. Bass, 2017 NCBC 112. STATE OF NORTH CAROLINA IN THE GENERAL COURT OF JUSTICE SUPERIOR COURT DIVISION WAKE COUNTY 17 CV 007688 N.C. DEPARTMENT OF REVENUE, Petitioner, v. ORDER AND OPINION ON PETITION FOR JUDICIAL REVIEW SAMUEL S. BASS, Respondent. 1. THIS MATTER is before the Court on Petitioner North Carolina Department of Revenue’s (the “DOR”) Petition for Judicial Review (the “Petition”) of a Final Decision by the Office of Administrative Hearings (“OAH”) in a contested tax case. For the reasons set forth below, the Court hereby REVERSES the Final Decision of the…