Legal Opinion
Appeal of Pilot Freight Carriers, Inc.
Supreme Court of North Carolina
Decided January 15, 1965No. 250PublishedCited by 12 opinions
1Opinion of the CourtShaep, J.
This appeal presents two questions: (1) Did the State Board of Assessment have jurisdiction to determine the tax situs of the line-haul tractors and trailers owned by Pilot Freight Carriers, a North Carolina corporation, whose principal place of business is in Forsyth County? (2) If so, did it correctly rule that the tractors and trailers in question were not situated in Mecklenburg County within the meaning of G.S. 105-302 (d), and, therefore, did not have a tax situs there?
The County Board and the State Board are both creatures of the legislature, and each has only such powers as the…
2Cases cited6 opinions
- Universal C. I. T. Credit Corp. v. WaltersSupreme Court of North Carolina · 1949
- Duke v. State ex rel. ShawSupreme Court of North Carolina · 1957
- Montague Bros. v. W. C. Shepherd Co.Supreme Court of North Carolina · 1950
- State v. CurtisSupreme Court of North Carolina · 1949
- Home Finance Co. of Georgetown, Inc. v. O'DanielSupreme Court of North Carolina · 1953
1 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- In Re Appeal of McLean Trucking Co.Supreme Court of North Carolina · 1972
- In Re the Appeal of Reeves Broadcasting Corp.Supreme Court of North Carolina · 1968
- Brock v. North Carolina Property Tax CommissionSupreme Court of North Carolina · 1976
- In Re Appeal of McLean Trucking Co.Supreme Court of North Carolina · 1972
- Billings Transfer Corp., Inc. v. County of DavidsonSupreme Court of North Carolina · 1969
7 more not listed; retrieve them via the Exa API.