Pulliam v. Thrash

The arguments presented deal largely with whether the court’s finding that Polansky is “in the position of a bona fide purchaser for value without notice more than two years after the death of Mrs. Dorsett,” is supported by evidence; and if so, whether Polansky is protected by the provisions of G.S. 28-83. In our view, other factors control decision.

We are not concerned with whether, as between the State of North Carolina and Polansky, the additional inheritance tax assessment was a lien on his interest in the Buncombe County lands until paid. G.S. 105-20, G.S. 105-31. The tax has been paid.…